Nahar Industrial Enterprises Vs. Cce

Nahar Industrial Enterprises vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 22, 2007

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Citation: sooperkanoon.com/46500
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice, S T T.V.
Decided On: Nov 22, 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

Nahar Industrial Enterprises

Respondent

Cce

Legal References

Reported In: (2008)10STR13

Excerpt

1. heard both sides. the applicant filed this application for waiver of pre-deposit of service tax of rs. 1,30,831/- and penalty.the demand of service tax was confirmed by considering that the applicant was providing the service of storage and warehouse keeper.the contention of applicant is that in fact as per the direction of central government, they have to keep a certain stock of sugar. this is a statutory obligation. the applicant relied upon the stay order dated 3.7.2006 in the case of nawanshahr cooperative sugar mills ltd v. cce jalandhar where on similar ground, the tribunal waived the pre-deposit of amount of tax and penalty.2. in view of the above stay order, pre-deposit of amount of service tax and penalty is waived. the stay petition is allowed.the registry is directed to list this appeal alongwith st/appeal no.132-136/2006.

Full Judgment

1. Heard both sides. The applicant filed this application for waiver of pre-deposit of service tax of Rs. 1,30,831/- and penalty.

The demand of service tax was confirmed by considering that the applicant was providing the service of storage and warehouse keeper.

The contention of applicant is that in fact as per the direction of Central Government, they have to keep a certain stock of sugar. This is a statutory obligation. The applicant relied upon the stay order dated 3.7.2006 in the case of Nawanshahr Cooperative Sugar Mills Ltd v. CCE Jalandhar where on similar ground, the Tribunal waived the pre-deposit of amount of tax and penalty.

2. In view of the above stay order, pre-deposit of amount of service tax and penalty is waived. The stay petition is allowed.

The registry is directed to list this appeal alongwith ST/Appeal No.132-136/2006.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Nahar Industrial Enterprises vs Cce Same Subject Service Tax Same Judge S Kang, Vice, S T T.V.