Whether an opinion delivered by the department is an order for the purpose of filing an appeal

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....hether an opinion delivered by the department is an order for the purpose of filing an appeal <br>News and Press Release<br>Dated:- 30-6-2007<br><BR>Whether an opinion delivered by the department is an order for the purpose of filing an appeal "&nbsp; Some times, an assessee seeks clarification from the department against doubtful matters. Though rare but some times department gives its opinion i....

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....n favor of assessee.&nbsp; &nbsp;Now a question of million arises that whether the opinion given by the department officers is an appeal able order and assessee is allowed to file an appeal before the honorable tribunal u/s 86.&nbsp; In the instant matter the assessee has sought an opinion from the department in 2002 on issue of taxability of "International Freight" within the category of "Couri....

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....er Agency".&nbsp; In his opinion, commissioner (appeals) has said that the activity "International Freight" is not taxable. This opinion was delivered in 2004.&nbsp; Later in January 2006, department has communicated to the assessee that the opinion delivered as above was not in accordance with law and hence null and void ab-initio.&nbsp; The assesse as filed an appeal against the communication....

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.... of the department.&nbsp;&nbsp; See: TNT INDIA PRIVATE LTD Versus COMMISSIONER OF SERVICE TAX, BANGALORE 2007 -TMI - 1018 - CESTAT, BANGALORE [Service tax Section]&nbsp;&nbsp; On behalf of the Revenue, it was stated that under Section 86 of the Finance Act, 1994, an appeal can be filed if a person is aggrieved by the order/decision passed/made by the Commissioner as an Adjudicating Authority. Th....

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....e letter dated 9-1-2006 was not issued by the Commissioner as an Adjudicating Authority. It was a mere letter communicating to the assessee that their service is liable to Service Tax in view of the Board&#39;s Circular F. No. 341/43/96/TRU dated 31-10-1996. Hence, the appeal is not maintainable.&nbsp; The Bangalore bench of honorable tribunal (CESTAT) has held that, the communication of the depa....

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....rtment in the year 2004 and 2006 are in the nature of assessment and appeal is maintainable against these communications.<BR> News - Press release - PIB....