Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1430 - HC - Service TaxManufacture or service - catering services - validity of assessment order - Section 35G of the Central Excise Act, 1994 - Held that:- The issue is decided in the case of COMMISSIONER OF CENTRAL EXCISE, MUMBAI – I VERSUS M/S. TAJ SATS AIR CATERING LTD., SKY GOURMET CATERING SERVICES PVT. LTD., MR. GANESH CHATURVEDI, MR. MANISH CHIRANEWAL [2018 (3) TMI 852 - BOMBAY HIGH COURT], where it was held that A party should not be left guessing nor a higher court speculating as to whether the tribunal decided the matter by holding that the activity amounts to manufacture and yet not sustained the demand in terms of the adjudication order on the ground of limitation. Precisely, that has happened in this case. The impugned order dated 10th August, 2018 of the Tribunal is set aside to the extent it relates to the Appellant and restore the issue before the Adjudicating Authority for fresh consideration and disposal, in accordance with law, qua the present Respondent alone - appeal disposed off.
|