Unitech Ltd. Vs. Cst

Unitech Ltd. vs Cst

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Feb 22, 2008

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Citation: sooperkanoon.com/47029
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Jha, V T M.
Decided On: Feb 22, 2008
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

Unitech Ltd.

Respondent

Cst

Excerpt

1. this appeal has come up for hearing on the point of waiver and stay.the submission of the counsel for the appellant is that the appellant is sought to be saddled with liability for the period from 2002 to 16.6.05 on the basis of amendment in rule 2(1)(d) of service tax rules, which is the definition clause of the rules. it is submitted that by amending the definition clause, tax liability can not be created.reliance is placed on an order of this tribunal dt.9.1.08 in the case of vmt spinning co. ltd. and ors. (service tax appeal no. 593-96 & 630 to 632/07).2. ld. dr appearing for the revenue submitted that the case is distinguishable on facts.3. after considering the matter we are of the opinion that in view of the order in the case of vmt spinning co. ltd. & others, the appellant is entitled to full waiver of pre-deposit and stay of recovery. we order accordingly.4. as huge amount of revenue is involved in this case, we fix the appeal for hearing on 22.4.08.

Full Judgment

1. This appeal has come up for hearing on the point of waiver and stay.

The submission of the Counsel for the appellant is that the appellant is sought to be saddled with liability for the period from 2002 to 16.6.05 on the basis of amendment in Rule 2(1)(d) of Service Tax Rules, which is the definition clause of the Rules. It is submitted that by amending the definition clause, tax liability can not be created.

Reliance is placed on an order of this Tribunal dt.9.1.08 in the case of VMT Spinning Co. Ltd. and Ors. (Service Tax Appeal No. 593-96 & 630 to 632/07).

2. Ld. DR appearing for the Revenue submitted that the case is distinguishable on facts.

3. After considering the matter we are of the opinion that in view of the order in the case of VMT Spinning Co. Ltd. & Others, The appellant is entitled to full waiver of pre-deposit and stay of recovery. We order accordingly.

4. As huge amount of revenue is involved in this case, we fix the appeal for hearing on 22.4.08.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Unitech Ltd. vs Cst Same Subject Service Tax Same Judge S Jha, V T M.