Kamdhenu Ispat Ltd. Vs. Cce

Kamdhenu Ispat Ltd. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 25, 2007

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Citation: sooperkanoon.com/44676
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S T T.V.
Decided On: Jan 25, 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

Kamdhenu Ispat Ltd.

Respondent

Cce

Legal References

Reported In: (2007)9STJ72CESTATNew(Delhi)

Excerpt

1. in these stay applications, it is found that demand has been raised by the department against the applicant for a sum of approximately rs. 4.75 lakhs out of which the applicant has already pre-deposited rs. 2 lakhs for the purpose of hearing the appeal before the lower authorities. it is has been argued by the learned counsel that the department has interpreted the activities of manufacturing and selling kamdhenu cid bars as "non-taxable service". it was stressed by the learned counsel that there is no service element involved in the manufacturing and selling of such goods which, according to him, was a purely commercial activity of production of goods. according to him, the learned commissioner (appeals) has erred in his conclusion of treating the activities of manufacturing and selling as "service", though not taxable.3. heard both sides and perused the records. as the applicant has already deposited rs. 2 lakhs against the demand of approximately rs. 475 lakhs as pre-deposit, no further pre-deposit is required for the purpose of hearing. the stay application is, therefore, allowed.

Full Judgment

1. In these stay applications, it is found that demand has been raised by the Department against the applicant for a sum of approximately Rs. 4.75 lakhs out of which the applicant has already pre-deposited Rs. 2 lakhs for the purpose of hearing the appeal before the lower authorities. It is has been argued by the learned Counsel that the Department has interpreted the activities of manufacturing and selling Kamdhenu CID Bars as "non-taxable service". It was stressed by the learned Counsel that there is no service element involved in the manufacturing and selling of such goods which, according to him, was a purely commercial activity of production of goods. According to him, the learned Commissioner (Appeals) has erred in his conclusion of treating the activities of manufacturing and selling as "service", though not taxable.

3. Heard both sides and perused the records. As the applicant has already deposited Rs. 2 lakhs against the demand of approximately Rs. 475 lakhs as pre-deposit, no further pre-deposit is required for the purpose of hearing. The stay application is, therefore, allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Kamdhenu Ispat Ltd. vs Cce Same Subject Service Tax Same Judge S T T.V.