Service Tax : Supreme Court admitted appeal against Tribunal order holding that wharfage charges are eligible for deduction from gross receipts, for determining value of Customs House Agent's Services
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[2014] 50 taxmann.com 439 (SC)
SUPREME COURT OF INDIA
Commissioner of Central Excise, Mangalore
v.
Alvares & Thomas
D.K. JAIN AND ANIL R. DAVE, JJ.
CIVIL APPEAL NOS. 3129-3130 OF 2009†
OCTOBER 14, 2011
Section 65(35), read with section 67 of the Finance Act, 1994 - Taxable Services - Custom House Agent's Services - Period prior to 18-4-2006 - Assessee, a customs house agent, claimed deduction of wharfage charge from taxable value on ground that it is a 'statutory payment' and eligible for deduction in computing gross collections as per circular F. No. 3/43/1/97-TRU, dated 6-6-1997 - Tribunal held that in view of said circular, wharfage charges were eligible for deduction and value of 15 per cent was to be computed on amount arrived at after making such deduction - Revenue appealed to Supreme Court - HELD : appeal admitted [Para 1] [Appeal admitted]
Section 73 of the Finance Act, 1994 read with section 11A of the Central Excise Act, 1944 and section 28 of the Customs Act, 1962 - Recovery - Of duty or tax not levied/paid or short-levied/paid or erroneously refunded - Invocation of extended period of limitation - Department raised demand invoking extended period - Commissioner (Appeals) : (a) denied extended period for a part of demand on ground that assessee was filing returns, which were finalized by department and there was no suppression of facts; (b) upheld extended period for another part of demand on ground that assessee had adopted self-assessment procedure where determination of tax was responsibility of assessee and therefore, no knowledge could be presumed on part of department - Tribunal held that since Commissioner (appeals) recorded finding that returns were assessed and finalized by department and there was no mala fide intention to suppress facts, even a part of demand could not be upheld - Revenue appealed thereagainst before Supreme Court - HELD : Appeal admitted [Para 1] [Appeal admitted]
■■■
[2014] 50 taxmann.com 439 (SC)
SUPREME COURT OF INDIA
Commissioner of Central Excise, Mangalore
v.
Alvares & Thomas
D.K. JAIN AND ANIL R. DAVE, JJ.
CIVIL APPEAL NOS. 3129-3130 OF 2009†
OCTOBER 14, 2011
Section 65(35), read with section 67 of the Finance Act, 1994 - Taxable Services - Custom House Agent's Services - Period prior to 18-4-2006 - Assessee, a customs house agent, claimed deduction of wharfage charge from taxable value on ground that it is a 'statutory payment' and eligible for deduction in computing gross collections as per circular F. No. 3/43/1/97-TRU, dated 6-6-1997 - Tribunal held that in view of said circular, wharfage charges were eligible for deduction and value of 15 per cent was to be computed on amount arrived at after making such deduction - Revenue appealed to Supreme Court - HELD : appeal admitted [Para 1] [Appeal admitted]
Section 73 of the Finance Act, 1994 read with section 11A of the Central Excise Act, 1944 and section 28 of the Customs Act, 1962 - Recovery - Of duty or tax not levied/paid or short-levied/paid or erroneously refunded - Invocation of extended period of limitation - Department raised demand invoking extended period - Commissioner (Appeals) : (a) denied extended period for a part of demand on ground that assessee was filing returns, which were finalized by department and there was no suppression of facts; (b) upheld extended period for another part of demand on ground that assessee had adopted self-assessment procedure where determination of tax was responsibility of assessee and therefore, no knowledge could be presumed on part of department - Tribunal held that since Commissioner (appeals) recorded finding that returns were assessed and finalized by department and there was no mala fide intention to suppress facts, even a part of demand could not be upheld - Revenue appealed thereagainst before Supreme Court - HELD : Appeal admitted [Para 1] [Appeal admitted]
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