Bombay High Court
The Pr. Commissioner Of Service Tax-Ii ... vs Hdfc Standard Life Insurance Co. Ltd on 4 September, 2018
Author: Riyaz I. Chagla
Bench: M.S.Sanklecha, Riyaz I. Chagla
cexa-154-2017
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CENRAL EXCISE APPEAL NO.154 OF 2017
The Pr. Commissioner of Service Tax-II .. Appellant.
v/s.
HDFC Standard Life Insurance Co. Ltd., .. Respondent.
Mr. Swapnil Bangur with Mr. J. B. Mishra, for the Appellant.
Mr. Prakash Shah with Mr. Jas Sanghavi i/b. PDS Legal, for the
Respondent.
CORAM: M.S.SANKLECHA &
RIYAZ I. CHAGLA, JJ.
DATE : 4th SEPTEMBER, 2018.
P.C:-
Heard.
2 Appeal admitted on the following substantial questions of
law, which alone is pressed on behalf of the Revenue :-
" Whether the CESTAT had erred in interpreting the provisions of Section 73A(2) of the Finance Act 1994, wherein it has been explicitly stipulated that "Where any person who has collected any amount, which is not required to be collected, from any person, in any manner as representing Service Tax, such person shall forthwith pay the amount so collected to the credit of the Central Government"?
Mr. Shah, learned Counsel waives service for the Respondent.
(RIYAZ I. CHAGLA,J.) (M.S.SANKLECHA,J.)
Smita Digitally signed by
Smita Rajnikant Joshi
Rajnikant Date: 2018.09.05
Joshi 22:29:14 +0530
S.R.JOSHI 1 of 1