9911796707
TMI Blog2024 (7) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. This appeal takes an exception to the order of the Customs, Excise and Service Tax Appellate Tribunal (for short 'the CESTAT'), dated 08.07.2022. The assessment order was passed against the present appellant based on the Board's Circular No.98/1/2008-Service Tax, dated 04.01.2008, issued vide F.No.345/6/2007-TRU. Learned counsel for the appellant submits that various High Courts have taken a different view, but, in none of the judgments, the aforesaid circular was discussed or set aside. Thus, the appeal contains substantial questions of law, which can be entertained. 4. During the course of hearing, learned counsel for the other side placed reliance on the following judgments:- i) Commr. of C. Ex. Visakhapatnam-II v. Sai Sahmita St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the CESTAT, Bangalore in Golflinks Software Park Pvt Ltd v. C.C.E & C.S.T.-Bangalore [2018(8) TMI 331 - CESTAT BANGALORE], considered the aforesaid aspect as well as the Circular, dated 04.01.2008. It was further submitted that the said order of the CESTAT, Bangalore, was unsuccessfully challenged before the Karnataka High Court in Commissioner of Service Tax v. M/s. Golflinks Software Park Pvt Ltd [2022(12)TMI-472]. Lastly, it is submitted that in view of the Constitution Bench judgment of Hon'ble Supreme Court in Commissioner of C.Ex., Bolpur v. Ratan Melting & Wire Industries [2008 (231) E.L.T. 22 (S.C.)], the executive instruction cannot be enforced and therefore, there exists no substantial question of law. 6. We have heard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's circular No.98/01/2008 ST dated 04.01.2008 issued vide F.No.345/6/2007 TRU, is perverse?". 9. A plain reading of the question framed leaves no room for any doubt that Board's circular became the subject matter of the substantial question. The High Court gave its stamp of approval to the order of authority below and the appeal was dismissed. The Constitution Bench in the case of Commissioner of C.Ex., Bolpur's case (17 supra), held as under:- "Circulars and instructions issued by the Board are no doubt binding in law on the authorities under the respective statutes, but when the Supreme Court or the High Court declares the law on the question arising for consideration, it would not be appropriate for the Court to direct that the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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