Case Law Details
Capital Enterprises Through Dhiraj Jain Partner Rawal Market Vs Commissioner of Customs And Central Excise Manik Bagh Palace (Madhya Pradesh High Court)
Madhya Pradesh High Court held that appeal challenging the taxability of service, against the order of CESTAT, lies before Apex Court u/s 35L of the Finance Act, 1944 and not High Court.
Facts-
The appellant Capital Enterprises is a Partnership Firm working for Grasim Industries Limited (GIL) as a Clearing and Forwarding agent under C&F agreement dated 31.03.2000 continued up to 31.03.2004. As per terms and conditions of the aforesaid agreement, the appellant performed certain specified functions for the GIL for which an amount of Rs.2,35,37,228/- was received during the period 01.10.2001 to 30.09.2006.
A show cause notice was served to the appellant by the respondents Service Tax Department seeking an explanation about the short payment of service tax and non-filing of correct service tax returns. A demand of Rs. 15,78,465/- was raised along with penalty under Sections 76,77 and 78 of the Central Excise and Service Tax along with interest under Section 75 vide show cause notice dated 23.04.2007.
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