Kikabhai Enterprises Vs. Commissioner of Customs and

Kikabhai Enterprises vs Commissioner of Customs and

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jan 29, 2007

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Citation: sooperkanoon.com/44690
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: V T M.
Decided On: Jan 29, 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

Kikabhai Enterprises

Respondent

Commissioner of Customs and

Legal References

Reported In: (2007)9STJ79CESTAT(Mum.)bai

Excerpt

1. the application is for modification of the final order dated 27/01/2006 of the tribunal.2. this was listed earlier on 06/12/2006 and the learned advocate was present and sought adjournment and accordingly adjourned to today (29/01/2007). today none represented the appellant. heard the learned dr. perused the records.3. the grounds on which modification of the final order of the tribunal dated 27/01/2006 was sought is that recently the hon'ble cestat, bangalore bench in the case of mass marketing & advertising services pvt. ltd. v. cce, bangalore 2006 (75) rlt 50 (cestat-bang) has held that interest is not leviable when service tax is paid before issue of show cause notice. he also sought setting aside the penalty in toto.4. it is noticed that the order of the tribunal dated 27/01/2006 is a reasoned order and it was also subject to further appellate remedies.there is no error apparent on record and therefore no valid grounds have been made out by the applicant to allow his prayer.

Full Judgment

1. The application is for modification of the final order dated 27/01/2006 of the Tribunal.

2. This was listed earlier on 06/12/2006 and the learned advocate was present and sought adjournment and accordingly adjourned to today (29/01/2007). Today none represented the appellant. Heard the learned DR. Perused the records.

3. The grounds on which modification of the final order of the Tribunal dated 27/01/2006 was sought is that recently the Hon'ble CESTAT, Bangalore bench in the case of Mass Marketing & Advertising Services Pvt. Ltd. v. CCE, Bangalore 2006 (75) RLT 50 (CESTAT-Bang) has held that interest is not leviable when service tax is paid before issue of show cause notice. He also sought setting aside the penalty in toto.

4. It is noticed that the order of the Tribunal dated 27/01/2006 is a reasoned order and it was also subject to further appellate remedies.

There is no error apparent on record and therefore no valid grounds have been made out by the applicant to allow his prayer.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Kikabhai Enterprises vs Commissioner of Customs and Same Subject Service Tax Same Judge V T M.