This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Service tax demand cannot be upheld merely on basis of admission of liability by employee
Case Law Details
- Case Name
- Godavari Khore Cane Transport Co. Vs Commissioner of Central Excise (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
HIGH COURT OF BOMBAY
Godavari Khore Cane Transport Co.
Versus
Commissioner of Central Excise
CEA NOS. 5 TO 7 OF 2012
SEPTEMBER 5, 2012
ORDER
P.C.
The basic question raised in these three appeals is, whether the CESTAT was justified in upholding the service tax demand confirmed by the adjudicating authority with interest and penalty solely on the basis of the statement of the employee of the assessee without considering the specific plea of the assessee that service tax is not leviable based on certain documents produced before the CESTAT.
2. Admittedly the service tax demand confirmed by the a...
