Gujarat High Court
The Commissioner Of Central Excise And ... vs P.T. Education Training Service Litd. - ... on 17 March, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/50320/2008 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 503 of 2008
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THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, VADODARA-
I - Appellant(s)
Versus
P.T. EDUCATION TRAINING SERVICE LITD. - Opponent(s)
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Appearance :
MR GAURANG H BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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HONOURABLE THE CHIEF JUSTICE MR.
CORAM :
K.S.RADHAKRISHNAN
and
HONOURABLE MR.JUSTICE AKIL KURESHI
Date : 17/03/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR.
K.S.RADHAKRISHNAN) Admit.
Issue notice on the following substantial questions of law :
"(A) Whether, in the facts and circumstances of the present case, the tribunal is justified in holding that the demand of service tax was barred by limitation (B) Whether the Tribunal is justified in holding that the longer period of limitation was not available despite the alleged TAXAP/50320/2008 2/2 ORDER suppression, mis declaration by the assesses with a view to evade payment of service tax and whether such longer period cold be curtailed by the Department's knowledge subsequent to the alleged suppression etc. (K.S.RADHAKRISHNAN,C.J.) (AKIL KURESHI,J.) (raghu)