Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1448 - AT - Service TaxApplicability of decision in the case Suresh Kumar Bansal and Others [2016 (6) TMI 192 - DELHI HIGH COURT] - claim of Revenue is that impugned order is not legal and proper, inasmuch as the said judgment was not “in rem”, rather it was “in-personnem” - Construction services - Held that: - the ld. Commissioner (Appeals) has taken the correct stand in deciding the appeals of the appellants - From the operative part of the impugned order, it transpires that there was no need for the Revenue to file any appeal against the impugned order, for the reason that the appeals of the appellant in context with the refund application were rejected by the ld. Commissioner (Appeals), especially in view of admittance of appeal by the Hon’ble Supreme Court - appeal dismissed - decided against Revenue.
|