Verma Cables Vs. Commissioner of C. Ex.

Verma Cables vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Aug 22, 2006

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Citation: sooperkanoon.com/43446
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice-, N T C.N.B.
Decided On: Aug 22, 2006
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

Verma Cables

Respondent

Commissioner of C. Ex.

Legal References

Reported In: (2006)(108)ECC513

Excerpt

2. the dispute is in regard to the value of service in the case of cable operators. the submission is that the appellant was paying service tax in regard to the amount actually collected. the differential tax demand remains made on the basis of "further enquiries" which showed that the appellant was actually collecting higher amount towards service. the enquiry result was not made available to the appellant before adjudicating the case. the same is not on record also.3. prima facie, there is merit in the appellants contention.accordingly, requirement for pro-deposit is waived and recovery stayed till the disposal of the appeal. the stay petition is disposed of accordingly.

Full Judgment

2. The dispute is in regard to the value of service in the case of Cable operators. The submission is that the appellant was paying service tax in regard to the amount actually collected. The differential tax demand remains made on the basis of "further enquiries" which showed that the appellant was actually collecting higher amount towards service. The enquiry result was not made available to the appellant before adjudicating the case. The same is not on record also.

3. Prima facie, there is merit in the appellants contention.

Accordingly, requirement for pro-deposit is waived and recovery stayed till the disposal of the appeal. The stay petition is disposed of accordingly.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Verma Cables vs Commissioner of C. Ex. Same Subject Service Tax Same Judge S Kang, Vice-, N T C.N.B.