Gujarat High Court
Principal Commissioner vs M/S. Motif India Infotech P. Ltd. (Stp ... on 15 October, 2015
Author: Harsha Devani
Bench: Harsha Devani, A.G.Uraizee
O/TAXAP/754/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO.754 of 2015
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PRINCIPAL COMMISSIONER, SERVICE TAX, AHMEDABAD....Appellant(s)
Versus
M/S. MOTIF INDIA INFOTECH P. LTD. (STP UNIT)....Opponent(s)
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Appearance:
MR GAURANG H BHATT, SR. STANDING COUNSEL for the Appellant(s)
No.1
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CORAM: HONOURABLE MS. JUSTICE HARSHA DEVANI
and
HONOURABLE MR. JUSTICE A.G.URAIZEE
Date : 15/10/2015
ORAL ORDER
(PER : HONOURABLE MS. JUSTICE HARSHA DEVANI)
1. Heard Mr. Gaurang Bhatt, learned senior standing counsel for the appellant.
2. Admit. The following substantial questions of law arise for consideration:-
(1) Whether on the facts and in the circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that the demands of service tax payable for import of services under section 66A of the Finance Act, 1994 are not sustainable as per reverse charge mechanism as the assessee is eligible for full refund thereof under rule 5 of the Cenvat Credit Rules, 2004 resulting into a revenue neutral situation? (2) Whether on the facts and in the circumstances of the Page 1 of 2 HC-NIC Page 1 of 2 Created On Fri Oct 16 02:40:14 IST 2015 O/TAXAP/754/2015 ORDER case, the Customs, Excise and Service Tax Appellate Tribunal was justified in holding that demand of service tax for the taxable services received by the companies located outside India is time barred and the extended period of limitation is not invocable?
( Harsha Devani, J. ) ( A.G. Uraizee, J. ) hki Page 2 of 2 HC-NIC Page 2 of 2 Created On Fri Oct 16 02:40:14 IST 2015