TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Revenue's Appeal Dismissed: Clearing & Forwarding Not a Service</h1> <h3>COMMR. OF ST., BANGALORE Versus OKS SPECIALITIES LUBRICANTS (I) PVT. LTD.</h3> The High Court of Karnataka dismissed the Revenue's appeal challenging a Tribunal order, citing a Larger Bench judgment that clearing and forwarding ... Finality of decision of the Larger Bench - The Tribunal, has dismissed the Appeal of the Revenue relying upon a Larger Bench judgment, rendered by the Tribunal in the case of Larsen & Toubro Limited v. CCE, Chennai – [2006 -TMI - 460 - Appellate Tribunal, New Delhi] – held that - counsel for the appellant submits that the judgment of the Larger Bench of the Tribunal in Larsen & Toubro Limited has not been challenged by the Revenue. Therefore, the same has become final. If the Tribunal in the instant case following the aforesaid judgment has dismissed the appeal of the Revenue, we do not see any reason to interfere with the same. The High Court of Karnataka rejected the Revenue's appeal challenging a Tribunal order based on a Larger Bench judgment regarding clearing and forwarding activities not amounting to service. The appeal was dismissed as the Larger Bench judgment was final and no substantial question of law arose.
TaxTMI 
TaxTMI 
