2014 (12) TMI 1296

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....h, Advocate For The Respondent : Ms Manisha Lavkumar, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has prayed for a direction to the respondents to release the seized imported machinery which was seized under the seizure memo at AnnexureA. 2. Brief facts are as under. The petitioner is in the business of diamond polishing. The petitioner had impor....

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..... Parallely, the authorities under the service tax regime held a belief that the software imported was a service and that the petitioner was therefore, liable to pay service tax on such software. It is undisputed that the Commissioner of Central Excise, Customs and Service Tax, Surat passed an order dated 19.8.2014 holding that software provided by the exporters should be treated as Information Te....

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....ble to confiscation on the ground of misdeclaration of valuation of the imported goods for the purpose of customs duty, would not be permissible. 5. As noted, the petitioner does not dispute its service tax liability and has accepted the principal component of tax without appeal. 6. Under the circumstances, impugned order dated 11.3.2014 is quashed. The petition is disposed of. This is witho....