Recently, The Hon’ble High Court of Bombay has given its judgment in the case of Godavari Khore Cane Transport Co. vs. Commissioner of Central Excise 2013 (29) S.T.R. 31 (Bom.) holding that the petition/appeal of the assessee can’t be rejected merely on the ground that assessee himself expressed his willingness to pay service tax and/or could not produce documents before the lower adjudicating authority. The assessee can very well challenge leviability of service tax at any stage of continuance of proceedings under the Finance Act, 1994 provided there is documentary evidence to that effect.

The copy of the Case is attached herewith for your kind perusal.