Bombay High Court
The Commissioner Of Service Tax Pune vs Shri Chhatrapati Ssk Ltd on 31 January, 2019
Author: M.S. Karnik
Bench: S.C. Dharmadhikari, M.S. Karnik
(6)CEXA126.17.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 126 OF 2017
The Commissioner of Service Tax, Pune ... Appellant
Vs
Chhatrapati SSK Ltd. ... Respondent
Mr. Swapnil Bangur with Ram Ochani for the Appellant.
None for the Respondent.
CORAM : S.C. DHARMADHIKARI &
M.S. KARNIK , JJ.
THURSDAY, 31ST JANUARY, 2019 P.C. :
1 Heard Mr. Bangur appearing on behalf of the Revenue in support of this Appeal. It arises from the order of the Tribunal dated 28th July, 2016.
2 Having perused the impugned order, we are of the view that the questions proposed are indeed substantial questions of law and they squarely arise from the impugned order. Hence, the Appeal is admitted on the following two substantial questions SRP 1/2 ::: Uploaded on - 02/02/2019 ::: Downloaded on - 02/02/2019 22:18:15 ::: (6)CEXA126.17.doc of law.
(1) Whether the Respondents are liable for the payment of Service under Section 65(105)(zzp) as per reverse charge mechanism.
(2) Whether the Transporters are Goods Transportation Agency as defined under Section 65(50b) of the Finance Act, 1994 ?
3 None appear on behalf of the assessee, though served.
M.S. KARNIK, J. S.C. DHARMADHIKARI, J.
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