2015 (9) TMI 988 - BOMBAY HIGH COURT - Service Tax

Head Note / Extract:
Chargeability to Service Tax - Maintainability of appeal - Held that:- From the Appeal memo itself it is obvious that the Appeal is not directed against the order passed by the Tribunal which is in favour of the Assessee, but certain observations and findings therein. We have not been shown anything in law which would enable us to entertain the Appeal challenging the order which is ultimately in favour of the Appellant/Assessee. We are of the opinion that the final order in this case grants the relief to the Assessee and as such it is in his favour. In these circumstances this Appeal is clearly not maintainable - Decided in favour of assessee.