The High Court of Kerala, in a writ nature appeal, held that no substantive decision survives as the matter is to be decided by the CESTAT. The court reiterated the revenue's request for expedited consideration regarding the transaction classification without expressing an opinion on merits. Appeal disposed of accordingly.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR. JUSTICE B.KEMAL PASHA
TUESDAY, THE 20TH DAY OF AUGUST 2013/29TH SRAVANA, 1935 C.E.Appeal.No. 5 of 2013 () ---------------------------AGAINST THE ORDER/JUDGMENT IN ST 1323/2012 of CUSTOMS, EXCISE & SERVICE TAX APP.TRIBUNAL, KOCHI -------------------------
APPELLANT:
M/S.INDUS MOTOR COMPANY LTD., OPP.SOUTH GATE OF SHIPYARD, M.G ROAD, COCHIN-682 015, REPRESENTED BY ITS G.M.FINANCE & ACCOUNTS MR.ANAS K.P.
BY ADV. SMT.K.LATHA
RESPONDENT:
THE COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, C.R BUILDING, I.S.PRESS ROAD, COCHIN-682 018.
BY ADV. SRI.JOHN VARGHESE, SC, CEN.BOARD OF EXCISE
THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 20-08-2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C.E.Appeal.No. 5 of 2013 ()
APPENDIX
PETITIONER'S ANNEXURES:
| ANNEXURE-A1: TRUE COPY OF THE ORDER NO.09/2012/ST WITH DATE OF ORDER 15.03.2012 ISSUED TO THE APPELLANT BY THE COMMISSIONER, OFFICER OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, C.R.BUILDING, I.S.PRESS ROAD, COCHIN- 682018. |
|---|
| ANNEXURE-A2: TRUE COPY OF THE APPEAL FILED BY THE APPELLANT AGAINST THE ANNEXURE-A1 ORDER BEFORE THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, FKCCI WTC BUILDING K.G.ROAD, BANGLORE-560009. |
| ANNEXURE-A3: TRUE COPY OF PETITION FOR DISPENSATION WITH THE REQUIREMENT OF PAYMENT OF DISPUTED AMOUNTS/STAY OF RECOVERY ALONG WITH THE AFFIDAVIT DATED 14TH DAY OF MAY, 2012. |
| ANNEXURE-A4: TRUE COPY OF THE STAY ORDER NO.25642/2013 DATED 18.04.2013 ISSUED BY THE TRIBUNAL IN THE APPLICATION NO.ST/930/2012 IN APPEAL NO.ST/1323/2012 ISSUED TO THE APPELLANT. |
| ANNEXURE-A5: TRUE COPY OF THE ORDER NO.06/2012/ST DATED 03.02.2012 ISSUED BY THE ASSESSING AUTHORITY TO M/S.SAI SERVICE STATION LTD., EDAPPALLY, KOCHI. |
| ANNEXURE-A6: TRUE COPY OF THE STAY ORDER NO.1725/2012 DATED 09.10.2012 ISSUED BY THE TRIBUNAL TO M/S.SAI SERVICE LTD, IN THE APPLICATION NO.ST/STAY/723/2012 IN APPEAL NO.ST/1137/2012. |
| ANNEXURE-A7: TRUE COPY OF TATA MOTOR INSURANCE SERVICES VS. THE COMMISSIONER OF SERVICE TAX ON 17TH AUGUST, 2007 ISSUED BY CUSTOMS, EXCISE AND GOLD TRIBUNAL, BANGALORE. |
| ANNEXURE-A8: TRUE COPY OF THE MODIFICATION STAY APPLICATION FILED BY THE APPELLANT IN THE A2 APPEAL BEFORE THE TRIBUNAL. |
| ANNEXURE-A9: TRUE COPY OF THIS ORDER NO.26499-26502 DATED 11.07.2013 IN MISC.APPLICATION NO.26971.27381-27383/2013 IN SERVICE TAX APPEAL NO.1323/2012 ISSUED BY THE TRIBUNAL TO THE APPELLANT. |
| ANNEXURE-A10: TRUE COPY OF THE JUDGMENT OF THE HON'BLE HIGH COURT OF KERALA IN W.P.(C) NO.18952 OF 2013 DATED 2ND AUGUST, 2013. |
RESPONDENT'S ANNEXURES:NIL.
/TRUE COPY/
P.A.TO JUDGE
ln
THOTTATHIL B.RADHAKRISHNAN
& B.KEMAL PASHA, JJ.
..................................................
Central Excise Appeal No.5 of 2013
.......................................................
Dated this the 20th day of August, 2013. JUDGMENT
Thottathil B.Radhakrishnan, J.
Read order dated 12/8/2013 on this appeal and I.A.No.2024 of 2013. In the light of that order, nothing survives in this appeal since the matter is now to be decided by the CESTAT. We, therefore, reiterate the request on behalf of the Revenue that the CESTAT may expeditiously consider the issue regarding the transactions, which are sought to be classified under “Business Auxiliary Service”. Appeal ordered accordingly without expressing anything on merits.
sd/-
(THOTTATHIL B.RADHAKRISHNAN, JUDGE)
sd/- (B.KEMAL PASHA, JUDGE)
AMV/20/8/
M/s. Indus Motor Company Ltd.
The Commissioner, Office of the Commissioner of Central Excise, Customs and Service Tax
Thottathil B. Radhakrishnan
B. Kemal Pasha
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
