Mphasis Ltd vs Bangalore Service Tax- I on 22 December, 2025
ST/2528/2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
BANGALORE
REGIONAL BENCH - COURT ... Commissioner of Central Excise (Appeals-II),
Bangalore)
M/s. MphasiS Limited,
Bagmane World Technology Center, Appellant(s)
WTC3, Block B, 1st Floor,
Marathalli Outer Ring
Mphasis Ltd vs Bangalore Service Tax-Ii on 19 January, 2024
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
BANGALORE
REGIONAL BENCH - COURT NO. I
Service ... dated
8.1.2016 passed by the Commissioner of CE, Bangalore-IV Commissionerate]
Mphasis Ltd ......Appellant
Bagmane World Technology Centre,
Marathahalli ORR, Mahadevapura,
Bangalore - 560048
VERSUS
Principal
Commissioner Of Service Tax, Chennai vs M/S. Mphasis Limited on 28 March, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL ... Appeals), Chennai)
Commissioner of Service Tax, Chennai Appellant
Vs.
M/s. Mphasis Limited Respondent
Appearance
Shri Chandrasekhar, AC (AR) for the Appellant
Shri
Mills (P) Ltd. Vs. CCE, Madurai [2008(227) ELT 142 (Tri.)]
Mphasis Ltd. Vs. CC, Bangalore
[2007(218) ELT 587 (Tri. Bang ... Appellant further relied on the decision in the case of Mphasis Ltd. V. CC, Bangalore - 2007 (218) ELt 587 (Tri Bang). Tribunal in that case
Delhi East ,
[2019 (30) G.S.T.L. 425 (Del)]
(d) Mphasis Ltd. v. Principal Commissioner of Service Tax, Bangalore ... Mumbai]. The Co-ordinate Bench in
the case of Mphasis Ltd.,, relying on the judgment of HDFC case, supra, and
CCT, Bangalore, West Vs Toyota
provided by foreign companies, M/s.
AKTElBOLAGET SKF and M/s. Mphasis Limited. The Bangalore unit did not
issue invoices under Rule
provisions, the Co-ordinate Bench at Bangalore, in the
case of Mphasis Ltd., Vs Pr. Commissioner of Service Tax, Bangalore-II
2 Appeal ... Mumbai]. The Co-ordinate Bench in the case of Mphasis Ltd.,,
relying on the judgment of HDFC case, supra, and CCT, Bangalore, West
Service Tax Commissionerate,
Bangalore - 560 027.
VERSUS
M/s. MPHASIS SOFTWARE SERVICES .....Respondent
(INDIA) PVT. LTD.
Bagmane Technology Park,
Byrasandra, C.V. Raman Nagar,
Bangalore ... Service Tax Commissionerate,
Bangalore - 560 027.
VERSUS
M/s. MPHASIS SOFTWARE SERVICES .....Respondent
(INDIA) PVT. LTD.
Bagmane Technology Park,
Byrasandra, C.V. Raman Nagar,
Bangalore
Service Tax Commissionerate,
Bangalore - 560 027.
VERSUS
M/s. MPHASIS SOFTWARE SERVICES .....Respondent
(INDIA) PVT. LTD.
Bagmane Technology Park,
Byrasandra, C.V. Raman Nagar,
Bangalore ... Service Tax Commissionerate,
Bangalore - 560 027.
VERSUS
M/s. MPHASIS SOFTWARE SERVICES .....Respondent
(INDIA) PVT. LTD.
Bagmane Technology Park,
Byrasandra, C.V. Raman Nagar,
Bangalore
Service Tax Commissionerate,
Bangalore - 560 027.
VERSUS
M/s. MPHASIS SOFTWARE SERVICES .....Respondent
(INDIA) PVT. LTD.
Bagmane Technology Park,
Byrasandra, C.V. Raman Nagar,
Bangalore ... Service Tax Commissionerate,
Bangalore - 560 027.
VERSUS
M/s. MPHASIS SOFTWARE SERVICES .....Respondent
(INDIA) PVT. LTD.
Bagmane Technology Park,
Byrasandra, C.V. Raman Nagar,
Bangalore
