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Choudhary Cotton Ginning & Pressing Factory V/S Commissioner of Central Excise, Jaipur-I


Company & Directors' Information:- THE COTTON CORPORATION OF INDIA LIMITED [Active] CIN = U51490MH1970GOI014733

Company & Directors' Information:- J. K. COTTON LIMITED [Active] CIN = U17111UP1924PLC000275

Company & Directors' Information:- J M COTTON GINNING AND PRESSING COMPANY PRIVATE LIMITED [Active] CIN = U99999MH1955PTC009631

Company & Directors' Information:- P D COTTON PRIVATE LIMITED [Active] CIN = U52321GJ2007PTC051857

Company & Directors' Information:- K V COTTON GINNING AND PRESSING COMPANY PRIVATE LIMITED [Active] CIN = U14050MH1948PTC006521

Company & Directors' Information:- R. I. COTTON PRIVATE LIMITED [Active] CIN = U17120GJ2010PTC061139

Company & Directors' Information:- CHOUDHARY CORPORATION PRIVATE LIMITED [Active] CIN = U67120OR2010PTC011997

Company & Directors' Information:- D D COTTON PRIVATE LIMITED [Active] CIN = U17120MH1994PTC156054

Company & Directors' Information:- P. I. COTTON PRIVATE LIMITED [Active] CIN = U17120GJ2007PTC050747

Company & Directors' Information:- B V COTTON PRIVATE LIMITED [Active] CIN = U17111GJ2004PTC044704

Company & Directors' Information:- S K COTTON PRIVATE LIMITED [Active] CIN = U17110GJ2006PTC047511

Company & Directors' Information:- S R COTTON PRIVATE LIMITED [Active] CIN = U17120KA2013PTC071881

Company & Directors' Information:- S D S COTTON PVT LTD [Active] CIN = U17115PB1991PTC011007

Company & Directors' Information:- P A COTTON PVT LTD [Active] CIN = U74999WB1992PTC055525

Company & Directors' Information:- D D COTTON PRIVATE LIMITED [Not available for efiling] CIN = U17115PB1994PTC014981

Company & Directors' Information:- S S GINNING AND PRESSING PRIVATE LIMITED [Active] CIN = U18101MH1998PTC115628

Company & Directors' Information:- K S COTTON PRIVATE LIMITED [Active] CIN = U17299WB2003PTC096994

Company & Directors' Information:- S B GINNING AND PRESSING FACTORY PRIVATE LIMITED [Active] CIN = U17111GJ2004PTC044498

Company & Directors' Information:- J S COTTON FACTORY PVT LTD [Active] CIN = U17111PB1988PTC008113

Company & Directors' Information:- D B GINNING PRIVATE LIMITED [Active] CIN = U17120GJ2012PTC071223

Company & Directors' Information:- I T FACTORY (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72200DL2002PTC114798

Company & Directors' Information:- B D COTTON PRIVATE LIMITED [Active] CIN = U51909GJ1978PTC003234

Company & Directors' Information:- G K COTTON PVT LTD [Active] CIN = U00309BR1982PTC001698

Company & Directors' Information:- R R COTTON PRIVATE LIMITED [Active] CIN = U17111DL1998PTC094459

Company & Directors' Information:- C R COTTON INDIA PRIVATE LIMITED [Active] CIN = U17299DL2006PTC145903

Company & Directors' Information:- V. T GINNING AND PRESSING PVT. LTD [Strike Off] CIN = U01405GJ2006FLC048936

    Final Order No. ST/A/56476/2017-CU(DB) in Appeal No. ST/3293/2012-CU(DB)

    Decided On, 30 May 2017

    At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi

    By, THE HONORABLE JUSTICE: S.K. MOHANTY
    By, MEMBER AND THE HONORABLE JUSTICE: V. PADMANABHAN
    By, MEMBER

    For Respondents: Amresh Jain, DR



Judgment Text


1. This appeal is directed against the impugned order dated 23-7-2012 passed by the Commissioner, Customs and Central Excise (Appeals-I), Jaipur, wherein exemption claimed by the appellant under Notification No. 4/2007-S.T., dated 1-2-2007 was denied, holding that the option to avail the exemption cannot be exercised in the middle of the Financial year, where the appellant had already opted for payment of Service Tax from beginning of the Financial year. None appeared for the appellant, despite notice. Heard the ld. DR for Revenue.

2. In this case the appellant is a small scale service provider and opted for the exemption provided under Notification No. 16/2005-S.T.1, dated 1-3-2005 as amended by Notification No. 4/2007-S.T., dated 1-2-20072. However, the appellant opted to pay the Service Tax on the taxable service during the period April, 2007 to June, 2007. However, for the subsequent period in the same financial year i.e. July, 2007 to March, 2008, it had opted for the benefit of exemption provided under the said notification. The notification dated 1-2-20072 in clear and unambiguous terms provides that the provider of taxable service has the option not to avail the exemption and pay Service Tax on the taxable services provided by him and such option, once exercised in a financial year, shall not be withdrawn during the remaining part of such financial year. In this case, since the appellant had opted for payment of Service Tax at the beginning of the financial year, as per the mandates of the said notification, it cannot change the option during the middle of the financial year, opting for th

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e benefit provided under the said notification. Therefore, I do not find any infirmity in the impugned order. Accordingly, the appeal filed by the appellant is dismissed.
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