Vivek Enterprises Vs. Commissioner of Central Excise, Salem

Vivek Enterprises vs Commissioner of Central Excise, Salem

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Jun 29, 2010

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Citation: sooperkanoon.com/944091
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice President
Decided On: Jun 29, 2010
Case Number: Appeal No.ST/426 of 2009
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

Vivek Enterprises

Advocate Shri K.R.Natarajan, Advocate. Ms.Indira Sisupal, JDR.

Respondent

Commissioner of Central Excise, Salem

Excerpt

demand of service tax under the heading business auxiliary service covering the period 10.9.2004 to 28.2.2005 together with interest and penalty is challenged by the assessees on the ground that the activity carried out by them, namely, processing on behalf of their customers, was liable to tax under the above mentioned category only w.e.f. 18.6.2005. 2. i have heard both sides. i see merit in the assessee’s submission in the light of tribunal’s order in m/s.gedee weiler pvt.ltd. vs cce(st), coimbatore [2010-tiol-603]. following the ratio of the above, i set aside the impugned order and allow the appeal with consequential relief due to the assessees in accordance with law.

Full Judgment

Demand of service tax under the heading Business Auxiliary Service covering the period 10.9.2004 to 28.2.2005 together with interest and penalty is challenged by the assessees on the ground that the activity carried out by them, namely, processing on behalf of their customers, was liable to tax under the above mentioned category only w.e.f. 18.6.2005.

2. I have heard both sides. I see merit in the assessee’s submission in the light of Tribunal’s order in M/s.Gedee Weiler Pvt.Ltd. Vs CCE(ST), Coimbatore [2010-TIOL-603]. Following the ratio of the above, I set aside the impugned order and allow the appeal with consequential relief due to the assessees in accordance with law.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Vivek Enterprises vs Commissioner of Central Excise, Salem Same Subject Service Tax Same Judge The Honourable Ms. Jyoti Balasundaram, Vice President