Gujarat High Court
The Commissioner Central Excise & ... vs M/S Gujarat Chemical Port Terminal Co ... on 1 July, 2009
Author: K.S.Radhakrishnan
Bench: K.S.Radhakrishnan
TAXAP/49920/2008 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 499 of 2008
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THE COMMISSIONER CENTRAL EXCISE & CUSTOMS Appellant(s)
Versus
M/S GUJARAT CHEMICAL PORT TERMINAL CO LTD Opponent(s)
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Appearance :
MR GAURANG H BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
HONOURABLE MR.JUSTICE AKIL KURESHI
Date : 01/07/2009
ORAL ORDER
(Per : HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN) Heard learned counsel for the appellant. Admit.
Issue notice to the respondent on the following substantial question of law:
"1. Whether in the facts and circumstances of the case, the Tribunal is justified in holding that the respondent was not liable ot pay service tax on storage and warehousing services provided for period from 16.08.2002 to 30.06.2003?
2. Whether, in the facts and circumstances of the case, the Tribunal is justified in holding that prior to 1.7.03, the respondent could not be liable to pay service tax under any other category as there was no change in the definition of storage and warehousing services and on initiation of service tax effective from 1.7.03?
3. Whether, in the facts and circumstances of the case, the Tribunal is justified in holding that when minor port was not covered under service tax for period prior to 1.7.03, could any taxable service rendered by minor port be subjected to service tax in its own right?
4. Whether, in the facts and circumstances of the case, inclusion of service of minor port effective from 1.7.03 would debar the Revenue from demanding service tax for earlier period with respect to pre existing service category?"
(K.S. RADHAKRISHNAN, C.J.) (AKIL KURESHI, J.) [sn devu] pps