The High Court dismissed the appeal, holding no substantial question of law arose as it involved identical reasoning already accepted in a previous appeal involving the same assessee.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
suresh 32-CEXA-20.2017.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.20 OF 2017
The Commissioner of Service Tax, Mumbai-VII Commissionerate .... Appellant Vs. M/s. Reliance Communication Ltd. .... Respondent
Ms P.S. Cardozo for the Appellant. Mr. Jitendra Motwani with Ms Ginita Badani for the Respondent.
CORAM: S.C. DHARMADHIKARI & PRAKASH D. NAIK, JJ.
DATE : APRIL 16, 2018
P.C:
appeal and Mr. Motwani for the assessee.
appeal following Central Excise Appeal No.6 of 2017 {The Commissioner of Service Tax, Mumbai-VII V/s. M/s. Reliance Communication Ltd.} which was dismissed by this Court by a
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suresh 32-CEXA-20.2017.doc
speaking order. Ms Cardozo would argue otherwise. She would submit that this appeal raises substantial questions of law because the Tribunal has not set out the facts properly and cogently, has not considered the materials on record but has blindly applied its earlier view.
the question proposed as substantial question of law was identical to Central Excise Appeal No.6 of 2017 and identical reasoning of the Tribunal was questioned therein also. In fact, same reasoning is applied in the order under appeal.
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32-CEXA-20.2017.doc
suresh
no substantial question of law. There will be no order as to costs.
(PRAKASH D. NAIK, J.) (S.C. DHARMADHIKARI, J.)
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Commissioner of Service Tax, Mumbai-VII Commissionerate
M/s. Reliance Communication Ltd.
PRAKASH D. NAIK
S.C. DHARMADHIKARI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
