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TMI Blog'Pleading, a ground of appeal' which appears to root of jurisdiction can be raised for first time before Commissioner (Appeals)X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Pleading, a ground of appeal' which appears to root of jurisdiction can be raised for first time before Commissioner (Appeals) - By: - Bimal jain - Service Tax - Dated:- 14-1-2015 - - Dear Professional Colleague, 'Pleading, a ground of appeal' which appears to root of jurisdiction can be raised for first time before Commissioner (Appeals) We are sharing with you an important j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment of Hon ble CESTAT, Delhi, in the case of Astron Polymers (P.) Ltd. Vs. Commissioner of Central Excise, Delhi-IV [ 2014 (4) TMI 994 - CESTAT NEW DELHI ] on following issue: Issue: Whether a 'pleading, a ground of appeal' can be raised for the first time before Commissioner (Appeals)? Facts and background: In the instant case, the Department demanded Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax for the periods 2005-06 to 2007-08 on ₹ 14, 40,000/- paid by Astron Polymers (P.) Ltd. ( the Appellant ) towards factory rent to one of its director. The Appellant denied liability to Service tax citing that levy was unconstitutional. However, the Appellant failed to submit that it was not a service provider, but was merely recipient of services from one of its directors. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department confirmed the demand along with interest and penalty. Against the Adjudication Order, the Appellant preferred an appeal before the Commissioner (Appeals) specifically contending that rent was being charged by Directors of the Appellant individually and not by the Appellant. The Commissioner (Appeals), relying upon Rule 5 of Central Excise (Appeals) Rules, 2001 ( the Excise Appeal R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules ), rejected the Appellant s contention on the ground that this was a new ground raised for the first time in the appeal and was not raised either in reply to the Show Cause Notice or during course of the Adjudication proceedings. Being aggrieved, the Appellant preferred an appeal before the Hon ble CESTAT, Delhi. Held: The Hon ble CESTAT, Delhi held that Rule 5 of the Excise App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals Rules has no application in the instant case because a contention that the Appellant was not provider of service but was recipient of service is not 'a piece of evidence', it is a 'pleading, a ground of appeal' and goes to root of jurisdiction. Hence, such an additional ground is admissible and ought to be entertained and the Appellant must be called upon to substantiate this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea. Hence, the matter was remanded back for afresh adjudication. Hope the information will assist you in your Professional endeavors. In case of any query/ information, please do not hesitate to write back to us. Thanks and Best Regards, Bimal Jain FCA, FCS, LLB, B.Com (Hons) Delhi: Flat No. 34B, Ground Floor, Pocket - 1, Mayur Vihar, Phase - I, Delhi 110091, Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Desktel: +91-11-22757595/ 42427056 Mobile: +91 9810604563 Chandigarh: H.No. 908, Sector 12-A, Panchkula, Haryana 134115 Kolkata: Ist Floor, 10 R G Kar Road Shyambazar, Kolkata 700 004 Email: [email protected] Web: www.a2ztaxcorp.com Disclaimer: The contents of this document are solely for informational purpose. It does not constitute profess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional advice or recommendation of firm. Neither the authors nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this document nor for any actions taken in reliance thereon. Readers are advised to consult the professional for understanding applicability of this newsletter in the respective scenarios. While due care has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. No part of this document should be distributed or copied (except for personal, non-commercial use) without our written permission. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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