Gujarat High Court
Commissioner Of Central Excise And ... vs Hardik Industrial Corporation - ... on 18 June, 2012
Author: V. M. Sahai
Bench: V. M. Sahai
TAXAP/238/2012 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 238 of 2012
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COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS - Appellant(s)
Versus
HARDIK INDUSTRIAL CORPORATION - Opponent(s)
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Appearance :
MS NAYNABEN K GADHVI for Appellant(s) : 1,
None for Opponent(s) : 1,
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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? "
TAXAP/238/2012 2/2 ORDER Paperbook shall be filed within three months.
[V.M.SAHAI, J.] [N.V.ANJARIA, J.] JYOTI