Gujarat High Court
M/S.Ketan Engineering Services vs The Commissioner Of Central Excise on 4 February, 2016
Author: Akil Kureshi
Bench: Akil Kureshi, Mohinder Pal
O/TAXAP/71/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 71 of 2016
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M/S.KETAN ENGINEERING SERVICES....Appellant(s)
Versus
THE COMMISSIONER OF CENTRAL EXCISE,CUSTOMS AND SERVICE
TAX....Opponent(s)
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Appearance:
ANANDODAYA S MISHRA, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE MOHINDER PAL
Date : 04/02/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Counsel for the appellant submitted that in Tax Appeal No.2331 of 2010, the question of liability of paying service tax under similar circumstances being examined by the High Court at the instance of the Revenue, the judgment of the Tribunal was in favour of the assessee.
Tax Appeal is ADMITTED for consideration of the following substantial question of law:
"(A) Whether the Tribunal was correct in law in allowing the appeal of the Respondent on the premise that prior to 16.6.2005 a maintenance contract or agreement, under section 65(54) of the Finance Act 1994, would include rate contract or value contract for the purpose of levy of service tax?"
To be heard with Tax Appeal No.2331 of 2010.
(AKIL KURESHI, J.)
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O/TAXAP/71/2016 ORDER
(MOHINDER PAL, J.)
KMGThilake)
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