TMI Blog2024 (3) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice of order - HELD THAT:- On examining the Order-in-Original, it follows that the Special Leave Petition filed by the tax authorities against the order of the Telangana and Andhra Pradesh High Court was dismissed by the Hon'ble Supreme Court in [ 2019 (7) TMI 1975 - SC ORDER ]. Consequently, the judgment of the Telangana and Andhra Pradesh High Court holds the field as on date. In these cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 30.01.2021 in respect of assessment years 2011-2012 to 2015-2016 is challenged in this writ petition. 2. The petitioner is engaged in the manufacture of power supplies, electronic goods, chargers for mobile phones and the like. The petitioner operates from a Special Economic Zone. A show cause notice was issued to the petitioner on 18.04.2017 and such show cause notice was replied to on 16.05.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The proceedings relating thereto were decided in favour of the petitioner. Therefore, learned counsel submits that the petitioner has a strong case on merits. Learned counsel further submits that Section 73(4B) of the Finance Act, 1994 requires the Central Excise Officer to determine the service tax liability within a period of 6 months or one year from the date of notice, depending on whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e arising in the impugned assessment was decided in favour of the petitioner by the Telangana and Andhra Pradesh High Court in GMR Aerospace Engineering Limited V. Union of India, (2019) 1 ALT 633(DB), and that the Hon'ble Supreme Court declined to interfere with such order. 5. On examining the Order-in-Original, it follows from paragraph 4.3.4 thereof that the Special Leave Petition filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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