Preet Security Service Vs. C and Cce

Preet Security Service vs C and Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 07, 2005

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Citation: sooperkanoon.com/40711
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T T.V.
Decided On: Nov 07, 2005
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Preet Security Service

Respondent

C and Cce

Legal References

Reported In: (2006)(105)ECC23

Excerpt

1. this is an appeal against the order of commissioner(a) who had not gone into the merits of this case as pre-deposit was only partially made by the appellants. as per the orders of the tribunal the remaining sum was also paid by the appellant. however, in the meanwhile commissioner (a) had dismissed the case.3. the learned jt. cdr has however, brought to my notice the case of smithkline 2003 (58) rlt-479 (sc) in which the apex court, in a similar situation, had directed that such cases need to be remanded. taking note of this, the appeal is allowed by way of remand to commissioner(a) for re-examining the matter and pass a speaking order after complying with the principles of natural justice.

Full Judgment

1. This is an appeal against the order of Commissioner(A) who had not gone into the merits of this case as pre-deposit was only partially made by the appellants. As per the orders of the Tribunal the remaining sum was also paid by the Appellant. However, in the meanwhile Commissioner (A) had dismissed the case.

3. The learned Jt. CDR has however, brought to my notice the case of Smithkline 2003 (58) RLT-479 (SC) in which the Apex Court, in a similar situation, had directed that such cases need to be remanded. Taking note of this, the appeal is allowed by way of remand to Commissioner(A) for re-examining the matter and pass a speaking order after complying with the principles of natural justice.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Preet Security Service vs C and Cce Same Subject Service Tax Same Judge S T T.V.