Venkateshwara Hatcheries ... vs The Commissioner Of Central ...
2023 Latest Caselaw 5648 Bom

2023:BHC-OS:4903-DB


                                                                 5- CEXA 148 of 2018.doc


                           IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                ORDINARY ORIGINAL CIVIL JURISDICTION
                                CENTRAL EXCISE APPEAL NO. 148 OF 2018
           Venkateshwara Hatcheries Private Limited ... Appellant
                     Vs.
           The Commissioner of Central Excise,
           Pune II                                              ... Respondent



           Mr. Jitenra Motwani i/b. Economic Laws Practice for Appellant
           Mr. Ram H. Ochani a/w. Mr. Karan Adik for Respondent


                                               CORAM:-   G. S.KULKARNI, J.

RAJESH S. PATIL, J.

DATE :- JUNE 15, 2023.

P. C.:

1. We have heard learned counsel for the parties.

2. Leave to amend. We permit the Appellant to delete the earlier questions of law and substitute the same with the following questions of law:

"1. Whether the Tribunal was right in passing the impugned order beyond the allegations made in the show cause notice both on merits and limitations?

                     2.       Whether         the   Hon'ble   Tribunal      was       right      in
                     dismissing the Rectification             of Mistake Application in


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                                                 5- CEXA 148 of 2018.doc

cursory manner without discussing various judgments cited by the Appellant which are squarely applicable to the facts of the present case and without considering written submission filed post hearing?

3. Whether the Hon'ble Tribunal was correct in not considering the decision of the coordinate bench in the case of Chahabria Marketing Ltd. V. Commissioner of Service Tax, Mumbai reported as 2016(43) STR 93 which holds that exemption under Notification No. 13/2003-ST dated 20.06.2003 is available to all services provided under Business Auxiliary Service?

4. Whether the Hon'ble Tribunal was correct in restricting the scope of exemption under Notification No. 13/2003-ST dated 20.06.2003 to the sub-category of promotion and marketing of "Business Auxiliary Services" and not the entirety of "Business Auxiliary Services"?

5. Whether the Hon'ble Tribunal was correct in holding that services in the nature of "veterinary services" and "Technical Testing services" will fall under the taxable category of "Business Auxiliary Services" when at the relevant point of time the testing services on animals were specifically excluded from the definition of "Technical Testing services".

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5- CEXA 148 of 2018.doc

3. Amendment to be carried out till tomorrow i.e. 16th June, 2023. Re-verification is dispensed with.

4. Order reserved.

(RAJESH S. PATIL, J.)                       ( G.S. KULKARNI, J. )




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