Appellant challenging Tribunal order on export of services dismissed. Tribunal's decision aligned with apex Court ruling; no substantial question of law found. Appeal dismissed.
Appeal dismissed; no costs.
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19-CEXA-146-17.doc
Sharayu Khot .
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 146 OF 2017
The Commissioner of Service Tax …Appellant
Versus
M/s. International Overseas Services …Respondent
Mr. Swapnil Bangur a/w Mr. J.B. Mishra, for the Appellant.
CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA, JJ.
DATE : 3 October 2018
ORDER :
SharayuPandurangKhot Digitally signedby SharayuPandurang KhotDate:2018.10.0418:06:16 +1200
1994 read with Section 35G of the Central Excise Act, 1944
challenges the order dated 24th September 2015 passed by the
1 / 3
October 3, 2018
19-CEXA-146-17.doc
Customs, Excise and Service Tax Appellate Tribunal (for short
“ the Tribunal ”).
Whether in the facts and circumstances of the case and in law was the Tribunal right in holding that the services rendered by the Assessee amounted to export of service?
1 2014(34) STRF 554 (Bom.)2 / 3 October 3, 2018
19-CEXA-146-17.doc
the facts and in law in this case from that in the decision of this Court in SGS India Pvt.Ltd. (supra). Thus, we see no reason to interfere in this Appeal. In view of the fact that the impugned order of the Tribunal followed the binding decision of this Court in SGS India Pvt.Ltd. (supra), the question as proposed does not give rise to the substantial question of law. Thus, not entertained.
as to costs.
[RIYAZ I. CHAGLA J.] [M.S. SANKLECHA, J.]
3 / 3 October 3, 2018
1 issue framed by the court
Whether the Tribunal was right in holding that the services rendered by the Assessee amounted to export of service.
Colour shows how this judgement treated each authority
SGS India Pvt.Ltd.Followed¶23
2014(34) STRF 554 (Bom.)
2 provisions across 2 enactments
The Commissioner of Service Tax
M/s. International Overseas Services
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court