Service Tax : Where assessee was claiming that it had received services in 2004-05 and made payment therefor in 2008-09, Tribunal could not confirm demand under section 66A without considering invoices, agreements, ledger account, etc.
Service Tax : Though, in all matters, Tribunal is not required to pass a lengthy order; but, when various issues are raised going to root of case, Tribunal must apply its mind to all facets and must not fail to deliver even a lengthy order, if required
■■■
[2014] 50 taxmann.com 171 (Bombay)
HIGH COURT OF BOMBAY
Lear Automotive India (P.) Ltd.
v.
Commissioner of Central Excise*
S.C. DHARMADHIKARI AND A.K. MENON, JJ.
NOTICE OF MOTION NO. 1684 OF 2013
CENTRAL EXCISE APPEAL NO. 295 OF 2013†
AUGUST 19, 2014
Section 66A of the Finance Act, 1994, read with rule 3 of the Taxation of Services (Provided from Outside India And Received in India) Rules, 2006 and rule 2(1)(d)(v) of the Service Tax Rules, 1994 - Charge/levy - Service Tax on services received from outside India - Assessee made payments in foreign currency in year 2008-09 against design services received in India from agencies having their establishments outside India - Department argued that said services were liable to service tax under section 66A read with rule 3 ibid - Assessee argued that services were received in year 2004-05 i.e., even prior to introduction of section 66A and could not therefore, be taxed - Tribunal held that there was no reason why payment was made in 2008-09 and upheld levy of tax - HELD : Tribunal should have considered departmental audit report, Ledger Account, dates of bills/invoices, communications between assessee and department, etc. to render a complete finding - Since that was not done, matter was remanded back to Tribunal [Paras 8 to 14] [Matter remanded]
Section 86 of the Finance Act, 1994, read with section 35C of the Central Excise Act, 1944 and section 129B of the Customs Act, 1962 - Appeals - Orders of - Appellate Tribunal - Tribunal is last fact finding authority and parties approach Tribunal so as to have complete adjudication on facts and law; hence, it is bounden duty of Tribunal to refer to findings of adjudicating authority and other facts - Though, in all matters, Tribunal is not required to pass a lengthy order; but, when various issues are raised going to root of case, Tribunal must apply its mind to all facets of matter and must not fail to deliver even a lengthy order, if required - If, after reference to entire record, (a) precise point for determination is framed and adjudicated; and (b) ultimate decision and conclusion rests only on same, then, a short order may be passed [Para 12] [In favour of assessee]
Service Tax : Though, in all matters, Tribunal is not required to pass a lengthy order; but, when various issues are raised going to root of case, Tribunal must apply its mind to all facets and must not fail to deliver even a lengthy order, if required
■■■
[2014] 50 taxmann.com 171 (Bombay)
HIGH COURT OF BOMBAY
Lear Automotive India (P.) Ltd.
v.
Commissioner of Central Excise*
S.C. DHARMADHIKARI AND A.K. MENON, JJ.
NOTICE OF MOTION NO. 1684 OF 2013
CENTRAL EXCISE APPEAL NO. 295 OF 2013†
AUGUST 19, 2014
Section 66A of the Finance Act, 1994, read with rule 3 of the Taxation of Services (Provided from Outside India And Received in India) Rules, 2006 and rule 2(1)(d)(v) of the Service Tax Rules, 1994 - Charge/levy - Service Tax on services received from outside India - Assessee made payments in foreign currency in year 2008-09 against design services received in India from agencies having their establishments outside India - Department argued that said services were liable to service tax under section 66A read with rule 3 ibid - Assessee argued that services were received in year 2004-05 i.e., even prior to introduction of section 66A and could not therefore, be taxed - Tribunal held that there was no reason why payment was made in 2008-09 and upheld levy of tax - HELD : Tribunal should have considered departmental audit report, Ledger Account, dates of bills/invoices, communications between assessee and department, etc. to render a complete finding - Since that was not done, matter was remanded back to Tribunal [Paras 8 to 14] [Matter remanded]
Section 86 of the Finance Act, 1994, read with section 35C of the Central Excise Act, 1944 and section 129B of the Customs Act, 1962 - Appeals - Orders of - Appellate Tribunal - Tribunal is last fact finding authority and parties approach Tribunal so as to have complete adjudication on facts and law; hence, it is bounden duty of Tribunal to refer to findings of adjudicating authority and other facts - Though, in all matters, Tribunal is not required to pass a lengthy order; but, when various issues are raised going to root of case, Tribunal must apply its mind to all facets of matter and must not fail to deliver even a lengthy order, if required - If, after reference to entire record, (a) precise point for determination is framed and adjudicated; and (b) ultimate decision and conclusion rests only on same, then, a short order may be passed [Para 12] [In favour of assessee]
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