Gujarat High Court
Commissioner Of Central Excise And ... vs Madhavi Procon Pvt. ... on 16 June, 2015
Bench: Vijay Manohar Sahai, R.P.Dholaria
O/TAXAP/391/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 391 of 2015
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COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX....Appellant(s)
Versus
MADHAVI PROCON PVT. LTD.....Opponent(s)
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Appearance:
MR RJ OZA, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE THE ACTING CHIEF JUSTICE MR.
VIJAY MANOHAR SAHAI
and
HONOURABLE MR.JUSTICE R.P.DHOLARIA
Date : 16/06/2015
ORAL ORDER
(PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) We have heard learned senior standing counsel Mr. R.J. Oza assisted by learned advocate Ms. Rutuja Oza for the revenue in this tax appeal.
This tax appeal is admitted on the following substantial question of law:
"Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that the amounts paid by the respondent as service tax against the amount received for taxable Page 1 of 2 O/TAXAP/391/2015 ORDER services to be provided cannot be termed as `payment of duty' but has to be considered as a `deposit' to which limitation prescribed under Section 11B of the Central Excise Act, 1944 will not be applicable?
Paper book to be filed within three months.
(V.M.SAHAI, ACJ.) (R.P.DHOLARIA,J.) (pkn) Page 2 of 2