Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1014 - DELHI HIGH COURTRemittance of case to CESTAT - service tax for the work of shifting and laying of the water pipelines for the Delhi Metro Rail Corporation - Composite Contract - whether the matter ought not be remitted to the CESTAT for a fresh consideration of the appeal before it? HELD THAT:- The Court is of the view that the matter ought to be remanded to the CESTAT for a fresh consideration of the department’s appeal. It is pointed out by Mr. Mittal, learned counsel for the Appellant that all the relevant documents, including the contract in question, were already produced in the enquiry prior to the issuance of the SCN and was already available with the department. Since the enquiry in the matter started in 2007, we request the CESTAT to dispose of the appeal at the earliest convenience, and preferably within six months from the date fixed by this Court for listing of the appeal before it for directions. Impugned order set aside - appeal disposed off.
|