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2016 (10) TMI 122 - HC - Service TaxAuction of an aircraft - protection of bidder - the bid amount falls short of the reserve price to the extent of 81.8% - limitation of 30 days - the Commissioner of Service Tax as also the Board of Excise and Customs have not given their approval to the sale - Held that:- In this case, the bid was dated 18th August, 2016. The validity of the same has expired on 18th September, 2016. The bid is, therefore, no longer valid on the option having been exercised in terms of this clause. These statements, made on instructions, are accepted as undertakings given to this court.
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