Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 1380 - HC - Service TaxCargo Handling Agent services - demand of service tax - invoking extended period - the appellant-Department has challenged the order of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dated 3-9-2014 that was based on the judgment of the Orissa High Court in the case of COAL CARRIERS VERSUS COMMR. OF C. EX., CUS. & ST., BHUBANESWAR [2011 (2) TMI 1140 - ORISSA HIGH COURT] - HELD THAT:- It appears that the Hon’ble Supreme Court has allowed the appeal preferred by the assessees and the Department before the Hon’ble Supreme Court and the judgment of the Orissa High Court in the aforesaid case has been set aside. It appears that the Hon’ble Supreme Court has directed the CESTAT to constitute a larger Bench immediately so that the controversy is decided finally within one year. The impugned order passed by the CESTAT, dated 3-9-2014 is hereby quashed and set aside. The appeal filed by the respondent herein is restored before the CESTAT at Mumbai. Appeal disposed off.
|