Cce Vs. Kamla Dials and Devices Limited

Cce vs Kamla Dials and Devices Limited

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 03, 2007

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Citation: sooperkanoon.com/44499
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: R Abichandani, N T C.N.B.
Decided On: Jan 03, 2007
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

Cce

Respondent

Kamla Dials and Devices Limited

Legal References

Reported In: (2007)9STT140

Excerpt

1. on hearing both the sides particularly on the issue of invocation of the extended period, it appears from the record that there was no allegation made whatsoever of the justification for invoking the extended period, in the show cause notice. it was not even alleged that the violation of rules was done with an intention to evade payment of service tax payable and that there was a justification for invoking the extended period of limitation. it also appears that there is a finding that the services were not rendered in india, which is born out from the material on record. therefore, there is no warrant for issuing any interim stay of the impugned order. the appeal will now come up for final hearing in its due course.

Full Judgment

1. On hearing both the sides particularly on the issue of invocation of the extended period, it appears from the record that there was no allegation made whatsoever of the justification for invoking the extended period, in the show cause notice. It was not even alleged that the violation of rules was done with an intention to evade payment of service tax payable and that there was a justification for invoking the extended period of limitation. It also appears that there is a finding that the services were not rendered in India, which is born out from the material on record. Therefore, there is no warrant for issuing any interim stay of the impugned order. The appeal will now come up for final hearing in its due course.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Cce vs Kamla Dials and Devices Limited Same Subject Service Tax Same Judge R Abichandani, N T C.N.B.