2018 (12) TMI 386

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....TIKAD For The Respondent : SRI. SREELAL N WARRIER, SC JUDGMENT Vinod Chandran, J The Central Excise appeal has been filed raising several questions of law. The facts to be noticed are that the appellant was a contractor conducting a canteen in the premises of M/s. Hindustan Newsprint Ltd. The appellant was assessed for various periods under the Finance Act, 1994, holding the services e....

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....cted by the First Appellate Authority, against which the appellant approached the Tribunal. The Tribunal also rejected the appeal, against which the present appeal is filed. 3. The question of law according to us, arising from the order of the Tribunal is as follows: Whether the assessee could be made liable to tax or demand raised; since the assessee was not carrying on a taxable serv....

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....e [(2010) 15 SCC 131] 6. Singh Enterprises was relied on in Amchong Tea Estate ( both supra). The consideration therein was whether there could be condonation of delay, where the statute prescribes a specific period of limitation and also provides for the extended period in which the delay could be condoned. It was held that the Commissioner and the Tribunal being creatures of statute could not....

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....ncome Tax Act, it cannot be taxed on the basis of estoppel or any other equitable doctrine. Equity is out of place in tax law; a particular income is statute (sic) (it must be 'taxable') or it is not, the Income Tax Officer has no power to impose tax on the said income." [the clarification within the brackets supplied by us]. In the present case, as we already noticed, there is no taxable ....