Custom, Excise & Service Tax Tribunal
Commissioner. Service Tax-Delhi Ii vs Atc Tower Company Of India Pvt Ltd on 14 February, 2023
Author: Dilip Gupta
Bench: Dilip Gupta
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH
SERVICE TAX APPEAL NO. 50275 OF 2017
(Arising out of Order-in-Original No. DLI-SVTAX-002-COM-019-16-17 dated
30.09.2016 passed by Commissioner, Service Tax, Delhi-II)
Commissioner, Service Tax, ...Appellant
Private Limited
Delhi-II
versus
M/s. ATC Telecom Infrastructure ...Respondent
Private Limited
(Formerly known as M/s. ATC Telecom
Tower Corporation Pvt. Ltd.)
S-2, Level Upper, Ground Floor, Block-F,
International Trade Tower, Nehru Place,
New Delhi-110019
APPEARANCE:
Shri Harshvardhan, Authorized Representative for the Appellant
Shri B.L. Narasimhan and Ms. Poorvi Asati, Advocates for the Respondent
CORAM:
HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT
HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)
Date of Hearing/ Decision: 14.02.2023
ORDER
The appeal is dismissed. For order, see order of date passed in Service Tax Appeal No. 50094 of 2017.
(Order Pronounced in Open Court) (JUSTICE DILIP GUPTA) PRESIDENT (HEMAMBIKA R. PRIYA) MEMBER (TECHNICAL) JB