2018 (5) TMI 2080

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....e<br>2018 (5) TMI 2080 - MADRAS HIGH COURT - TMI<br>MADRAS HIGH COURT - HC<br>Dated:- 17-5-2018<br>WA.No.1158/2018 & CMP.No.9310/2018 - -<br>Central Excise<br>THE HONOURABLE MR. JUSTICE R.SUBRAMANIAN AND THE HONOURABLE MR. JUSTICE M.DHANDAPANI For the Appellant : Mr.G.Sankaran For the respondent : Mr.V.Sundareshwaran Senior Panel Counsel JUDGMENT [Judgment of the Court was made by R.SUBRAMANIA....

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....mently contend that the learned Single Judge was not right in concluding that the appellant/Panchayat is estopped from questioning the levy of service tax because the then Executive Officer had made a statement that he would pay the tax. He would also rely upon the Doctrine that there is no estoppel against the statute. In the course of arguments, he would also submit that some of the services ren....

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....as no basis and in any event, the appeal being barred by time, cannot be entertained by the Commissioner [Appeals]. 5 We are of the considered opinion that rejection of the claim of the appellant on the ground of estoppel cannot be sustained. As rightly pointed out by the learned counsel for the appellant that there cannot be any estoppel against statute and if it is found that some of the servic....