HILL VIEW COALS PVT LTD AND ANR Vs. UNION OF INDIA
LAWS(GAU)-2018-11-76
HIGH COURT OF GAUHATI
Decided on November 22,2018

Hill View Coals Pvt Ltd And Anr Appellant
VERSUS
UNION OF INDIA Respondents

JUDGEMENT

Achintya Malla Bujor Barua, J. - (1.) Heard Ms. P Chakraborty, learned counsel for the petitioners. Also heard Mr. B Sarma, learned counsel for the Central Excise Department.
(2.) The petitioner is stated to be a sub-contractor under three different contractors, namely, M/s. Super Infratect Pvt. Ltd, M/s. Neefs India Pvt. Ltd, and M/s. I.S. Trading Company. The aforesaid three contractors, in turn, were granted some contract by another entity called M/s. Brahmaputra Cracker and Polymer Ltd. Lepetkata (in short, BCPL). In the resultant transaction that may have taken place, an issue had arisen as to whether the petitioner had paid the required service tax before the authorities for the concerned period for which they had undertaken the work. In the proceeding before the Commissioner of Appeals, Central Excise, a stand was taken by the petitioner that the aforesaid three contractors from whom the work was given to the present petitioner had paid the required service tax and, therefore, the petitioner being a sub-contractor is not required to pay any further service tax. The said stand taken by the petitioner was rejected by the Commissioner of Appeal in the order dated 29.03.2013.
(3.) Against the order of rejection of 29.03.2013, the petitioner preferred an appeal under Section 35(f) of the Central Excise Act, 1944 before the Central Excise Service Tax Appellate Tribunal (in short, CESTAT). In the appeal preferred before the CESTAT, the petitioner made an application under the proviso to Section 35(f) that an order be passed dispensing with the statutory deposit as required under Section 35(f). The said application for dispensing with the pre-deposit was considered by the CESTAT and by the order dated 24.09.2015, it was held against the petitioner. Being so aggrieved, the present writ petition has been preferred.;


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