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2023 (2) TMI 991

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..... present appeal has to suffer the same fate; it is accordingly dismissed. - Civil Appeal No(s). 1765/2009 WITH SLP(C) No. 12607/2011, C.A. No. 10763/2017 - - - Dated:- 11-1-2023 - HON'BLE MR. JUSTICE S. RAVINDRA BHAT And HON'BLE MR. JUSTICE DIPANKAR DATTA For the Appellant : Mr. Arvind Kumar Sharma, AOR Mr. Balbir Singh, A.S.G. Mr. Arijit Prasad, Sr. Adv. Ms. B.Sunita Rao, Adv. Mr. Shyam Gopal, Adv.Ms. Nisha Bagchi, Adv. Mr. Mukesh Kumar Maroria, AOR Mr. B. Krishna Prasad, AOR For the Respondent : Mr. Pramod B. Agarwala, AOR Mr. Aayush Agarwala, Adv. Mr. Ejaz Maqbool, AOR Mr. Saif Zia, Adv. Mr. Kumar Visalaksh, Adv. Mr. Hardik Modh, Adv. Mr. Udit Jain, Adv. Mr. Ajitesh Dayal Singh, Adv. Mr. Praveen Kumar, AOR Mr. M. .....

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..... s carried in appeal informing this Court vide order dated 24.03.2008 in CA No. 2429-30/2008 had dismissed the appeal and confirmed the order of the CESTAT. One of the grounds which persuaded the CESTAT to hold what it did was that the period of demand was prior to the amendment to the definition in this case for the period 2002-2003 to 2006 i.e. much before 01.07.2010. In view of these and following order made by this Court in CA Nos. 2429-30/2008, the present appeal has to suffer the same fate ; it is accordingly dismissed. CA No. 3349/2017 The Customs Excise Service Tax Appellate Tribunal had allowed the assesses appeal in this case on the ground that the definition of taxable services was expanded with effect from 1.7.2 .....

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..... 08 in CA No. 2429-30/2008 had dismissed the appeal and confirmed the order of the CESTAT. One of the grounds which persuaded the CESTAT to hold what it did was that the period of demand was prior to the amendment. In view of these and following order made by this Court in CA Nos. 2429-30/2008, the present appeal has to suffer the same fate ; it is accordingly dismissed. CA Nos. 5020-5022/2008 The Customs Excise Service Tax Appellate Tribunal had allowed the assesses appeal in this case on the ground that the definition of taxable services was expanded with effect from 1.7.2010. So the Customs Excise Service Tax Appellate Tribunal had relied upon its previous ruling in Belgian P Sons Agencies Pvt. Ltd. vs. Commissioner 2007 .....

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