Gujarat High Court
Commissioner vs Hardik on 18 June, 2012
Author: V. M. Sahai
Bench: V. M. Sahai
Gujarat High Court Case Information System
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TAXAP/238/2012 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 238 of 2012
=========================================================
COMMISSIONER
OF CENTRAL EXCISE AND CUSTOMS - Appellant(s)
Versus
HARDIK
INDUSTRIAL CORPORATION - Opponent(s)
=========================================================
Appearance
:
MS
NAYNABEN K GADHVI for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE V. M. SAHAI
and
HONOURABLE
MR.JUSTICE N.V. ANJARIA
Date
: 18/06/2012
ORAL
ORDER
(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) ADMIT.
Issue Notice of admission to the opponent.
We have heard Ms. N.K.Gadhvi, learned counsel of Central Excise and Customs Department- the appellant.
In this tax appeal we formulated the following substantial questions of law:
"1. Whether the Tribunal committed error in interpreting provision of Section 65(23) of Finance Act and further holding that assessee is distributor and not Clearing and Forwarding Agent?
2. Whether under the facts and circumstances of the case, the Tribunal is right in holding that the activity of the respondent cannot be brought within the scope of taxable services, viz. "Clearing and Forwarding Agent Services" as defined under Finance Act, 1994? "
Paper-book shall be filed within three months.
[V.M.SAHAI, J.] [N.V.ANJARIA, J.] JYOTI Top