2014 (10) TMI 817

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Mr. Shobhit Saharia For the Respondent : Mr. Vipul Sharma ORDER K. M. Joseph, C.J. (Oral) The question of law, which is raised in this Appeal by the Commissioner, Customs & Central Excise, Meerut-I, relates to the taxability of the respondent to service tax on the basis that services were being rendered under the rent-a-cab scheme. This question has been considered by us in our commo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... At one state, Mr. Sanghi pointed out that in certain bills of entry of Dunlop India Limited, their agents, Messrs Mackinnon, Mackenzie & Co., Private Ltd., gave the I.T.C. item No. 87 with regard to the imported V.P. Latex. This, according to Mr. Sanghi , clearly shows how the appellants themselves have understood the matter. There is, however, no estoppel in law against a party in a taxation mat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pect of a claim for refund, it would have to be established by the claimant that it has not passed on the burden to the consumer. 6. After hearing the parties, we also notice that the department has not taken this contention as such. 7. Article 265 of the Constitution of Indian mandates that no tax can be levied or collected except as provided by law. Article 265 of the Constitution of India....