TMI Blog2014 (9) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... .Cibi Vishnu Additional Government Pleader (T) ORDER By consent, the writ petition is taken up for final disposal. 2. The petitioner claims that its company is engaged in the business of providing material handling services and it is also a service tax assessee. In the course of its business, the company had purchased two crown reach trucks equipment from M/s.Godrej and Boyce Manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the functioning of the machines and after several round of talks with the manufacturers, a decision has been taken to send back the equipments to M/s.Godrej and Boyce Manufacturing Company Limited as rejects and accordingly, it was transported back to the manufacturer at Gujarat. While the goods were passing through Hosur Check Post -OUT, it was detained on the ground that the vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erty to challenge the levy of penalty by filing revision before the jurisdictional Joint Commissioner. 5. On the said submissions, this Court heard the submissions of Mr.Cibi Vishnu, learned Additional Government Pleader (Tax), appearing for the respondent. 6. In the result, the writ petitions are disposed of and the petitioner is at liberty to pay the tax of Rs. 2,29,387/- and Rs. 2,28,686/- re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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