TMI Blog2019 (1) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice Dilip Gupta, President And Shri C.L. Mahar, Member (Technical) Shri Vivek Pandey, Authorized Representative (DR) for the appellant. Shri B.L. Narsimhan, Advocate for the Respondent. ORDER Per. C.L. Mahar :- The brief facts of the case are that the respondent/ assessee are engaged in the business of promotion and sale of various electronics and measurement e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otices involving service tax of ₹ 8,86,07,984/- dated 15/10/2012 and demanding service tax of ₹ 6,11,74,783/- dated 21/05/2014 were issued to the respondent/ assessee which came to be adjudicated by common order No. 03-04/ST/COMMR/MRR/2015-16 dated 25/05/2015, wherein the learned Commissioner has dropped the demand as well as other penal provision invoked in the above-mentioned show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 6,97,58,354/- under Business Auxiliary Service for the period 01/07/2003 to 19/11/2003 and 19/04/2006 to 31/03/2007; and ₹ 1,15,56,970/- for having provided Management, Maintenance or repair service for the period 01/07/2003 to 19/11/2003 and 01/03/2005 to 31/03/2007. The order appropriated specified amounts remitted towards tax and interest; imposed specified penalties under Sections 77 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice is also not sustainable in view of the Hon ble Bombay High Court s decision in CST, Mumbai II vs. SGS India Pvt. Ltd. reported in 2014 (34) S.T.R. 554 (Bom.) 4. In the light of the settled legal position, the appellant is entitled to succeed. The impugned order dated 30/03/2009 is therefore quashed. No costs . 3. Since the facts of the present appeals are same as above we hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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