Case Law Details
DECIDED BY: HIGH COURT OF KARNATAKA, IN THE CASE OF: CST Vs. Acer India Pvt. Ltd., APPEAL NO: CEA No. 61 of 2007, DECIDED ON May 28, 2010
________JUDGMENT_______
This appeal is filed by the Revenue by challenging the order dated 27.11.2006 passed in Final Order No. 1979/2006 by the Customs, Excise and Service Tax Appellate Tribunal (CESTATJ at Bangalore by raking the following substantial questions of law:
i Whether the CESTAT is legal and correct in setting aside the impugned OIO No.18/2006 dated 26.2.2006 on the ground that the activities of the respondent did not fall under the taxable category of Clearing and Forwarding Agent Services?
ii. Whether activities undertaken by the respondent would fall within the ambit of C & F Agent Services, within the definition of Section 65(25) of the Finance Act, 1994?
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