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Bayer Diagnostics India Ltd v. Commissioner Of C. Ex

Bayer Diagnostics India Ltd v. Commissioner Of C. Ex

(Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench At Mumbai)

Order No. A/735/2004-WZB/CB in Appeal No. ST/18/2002 | 15-09-2004

Jyoti Balasundaram, Vice-President

1. The appeal against the confirmation of demand of service tax is allowed in the light of Tribunals earlier Order in Markfed Oil & Allied Industries v. CCE, Chandigarh, 2002 (146) E.L.T. 466 (Tri. - Del.), Vindhyachal Air Products Pvt. Ltd. v. CCE, Raipur, Gujarat Containers Ltd. v. CCE, Vadodam, 2003 (157) E.L.T. 67 (Tri. - Mumbai) and L.H. Sugar Factories v. CCE, Meerut-II, 2004 (165) E.L.T. 161 holding that in the absence of any specific demand for service tax in the show cause notice (the present notice only calls upon the appellants to show cause as to why the penalty should not be imposed under Sections 76, 77 and 81 of Chapter V of the Finance Act, 1994 for contravention of provisions of Sections 70, 76 and 81 of Chapter V of the Finance Act, 1994 and also calls upon to show cause as to why interest should not be recovered for delayed payment of service tax) no demand can be made.

Advocate List
  • For Petitioner : Willingdon Christian, Adv.
  • For Respondent : Ajay Saxena, SDR
Bench
  • Jyoti Balasundaram, Vice-President
  • S.S. Sekhon, Member (T)
Eq Citations
  • 2005 (182) ELT 487 (TRI. - Mumbai)
  • 2006 [3] S.T.R. 410 (Tri. - Mumbai)
  • LQ/CESTAT/2004/2856
Head Note

Indirect Taxes — Service Tax — Demand — In absence of specific demand for service tax in show cause notice, no demand can be made