Gujarat High Court
Commissioner- Central Excise vs Gudwin on 20 March, 2013
Author: Akil Kureshi
Bench: Akil Kureshi
COMMISSIONER- CENTRAL EXCISE, CUSTOMS....Appellant(s)V/SGUDWIN LOGISTICS....Opponent(s) O/TAXAP/254/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 254 of 2013 ================================================================ COMMISSIONER- CENTRAL EXCISE, CUSTOMS....Appellant(s) Versus GUDWIN LOGISTICS....Opponent(s) ================================================================ Appearance: MR GAURANG H BHATT, ADVOCATE for the Appellant(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI Date : 20/03/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial questions of law :
[A] Whether the Ld. Tribunal is justified in the eye of law,in view of the facts and the circumstances of the case, insetting aside the demand on taxable services provided by the Respondent only on the ground of wrong classification,when the same services were held as taxable under a different classification?
[B] Whether the Ld.. Tribunal is justified in the eye of law,in view of the facts and the circumstances of the case, in holding that the respondent falls in the category of Pure Agent and that the exclusion clause under Service Tax (Determination of Value) Rules, 2006 on reimbursable expenses incurred by the Respondent in providing taxable services, governs the respondent?
[C] Whether the Ld. Tribunal is justified in the eye of law,in view of the facts and the circumstances of the case, in not examining and determining the services rendered by the respondent to its customers, in view of the classification of taxable services as per Section 65A of the Finance Act, 1994?
[D] Whether in view of the facts and circumstances of the case, the Revenue has committed any error in law, in classifying the respondent, under the category of Clearing & Forwarding Agent , defined under Section 65 (25) of the Finance Act, 1994?
To be heard with Tax Appeal No.427 of 2012 and connected appeals.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) (vjn) Page 2 of 2