Satyam Computer Services Limited, vs Directorate Of Enforcement, ... on 31 December, 2018
Author: V. Ramasubramanian
Bench: V.Ramasubramanian
*IN THE HIGH COURT OF JUDICATURE ... Date: 31-12-2018
#Between:
M/s. Satyam Computer Services Limited,
(a company incorporated under the provisions of
Companies Act, 1956 ), having its registered
Office
stood excluded.
• Flextronics Ltd.
• L&T Infotech Ltd.
• Infosys Technologies Ltd.
• Satyam Computer Services Ltd.
• iGate Global Solutions Ltd ... companies, viz., (i) Flextronics Ltd., (ii) L & T Infotech Ltd., (iii)
M/s. Infosys Technologies Ltd., (iv) Satyam Computer Services Ltd., (v)
iGate Global
Satyam Computers Services Ltd., Mumbai vs M/S Ekadata Greenfields Pvt Ltd., ... on 21 December, 2018
THE HON' BLE SRI JUSTICE M. SATYANARAYANA MURTHY ... company known as M/s Satyam Computer Services Limited (SCSL)
(now merged into M/s Tech Mahindra Ltd) represented by Mr. Sudhakar
Kompally, Chief Corporate
Satyam Computer Services Limited vs Hyderabad-Ii on 12 September, 2018
Appeal No. ST/621/2009
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH ... Commissioner of Customs, Central Excise & Service Tax,
Hyderabad - II)
Satyam Computer Services Limited .....Appellant(s)
Vs.
Commissioner of Central Excise & Service
Tax, Hyderabad
Infotech Ltd.,
Foursoft Ltd., Thirdware Solutions Ltd., Geometric
Software Solutions Company Ltd., Tata Elxsi Ltd.,
Visual Soft Technologies Ltd., Flextronics Ltd.,
Satyam Computers Services Limited ... companies which assessee is seeking
exclusion, Bodhtree Consulting Ltd, Geometric
Software Solutions Co. Ltd, Satyam Computer
Services Ltd, and Infosys Technlogies Ltd, were
in assessee
Infotech Ltd.,
Foursoft Ltd., Thirdware Solutions Ltd., Geometric
Software Solutions Company Ltd., Tata Elxsi Ltd.,
Visual Soft Technologies Ltd., Flextronics Ltd.,
Satyam Computers Services Limited ... companies which assessee is seeking
exclusion, Bodhtree Consulting Ltd, Geometric
Software Solutions Co. Ltd, Satyam Computer
Services Ltd, and Infosys Technlogies Ltd, were
in assessee
Infotech Ltd.,
Foursoft Ltd., Thirdware Solutions Ltd., Geometric
Software Solutions Company Ltd., Tata Elxsi Ltd.,
Visual Soft Technologies Ltd., Flextronics Ltd.,
Satyam Computers Services Limited ... companies which assessee is seeking
exclusion, Bodhtree Consulting Ltd, Geometric
Software Solutions Co. Ltd, Satyam Computer
Services Ltd, and Infosys Technlogies Ltd, were
in assessee
finding?
(5) Whether the Tribunal was correct in holding
that Satyam Computer Services Ltd cannot be
considered as comparable only on the ground that
financial ... cannot be regarded as a comparable.
24. As far as Satyam Computer Services Ltd.,
is concerned, we have already held while regarding
this company
Ltd. HighTurnover.
7 Flextronics Software Systems High Turnover and functionally
Ltd. different.
8 L & T Infotech Ltd. High Turnover.
9 Satyam Computer Services Ltd ... filter. These companies are:-
(1) iGate Solutions Ltd.
(2) Infosys Technologies Ltd.
(3) Satyam Computer Services Ltd.
(4) L&T Infotech Ltd
Sasken Communication Technologies Limited;
• Flextronics Software Systems Limited:
• L&T Infotech Limited;
• I-Gate Global Solutions Limited;
• Satyam Computers Services Limited; and
• Infosys Technologies ... Technologies Limited (Seg.)
12. Sasken Communications Limited (Seg.)
13. Flextronics Software Systems Limited (Seg.)
14. Larsen & Toubro Infotech Limited
15. Satyam Computer Services Limited
