2018 (6) TMI 1858

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..... PER Dr. VINEET KOTHARI J. Mr. Jeevan J. Neeralgi, Adv. for Appellant-Revenue Mr. Jeevan J. Neeralgi, learned counsel for the appellant-Revenue submits that the present appeal may be dismissed as this case is covered by the decision of this Court passed on 13.06.2018 in C.E.A. Nos. 43/2015 & 35-36/2016 & Connected matters (COMMISSIONER OF SERVICE TAX & ANOTHER -VS- MISYS SOFTWARE SOLUTIONS (INDI .....

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..... this Court in the case of Principal Commissioner of S.T., Bangalore V/s. Broadcom India Research Pvt. Ltd., [2016 [43] S.T.R. 321 [Kar.]], has held that in these circumstances, no substantial question of law arises for consideration by this Court and therefore the appeal filed by the Revenue was dismissed. The relevant paragraphs 6 and 7 of the aforesaid order of the Co-ordinate Bench of this Cou .....

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..... law in the remand the order of the Tribunal and therefore, present appeals are liable to be dismissed and the same are accordingly dismissed. Copy of this order be sent to the Respondents-Assessees forthwith." 2. In view of the submission made by the learned counsel for the appellant-Revenue and on perusal of the judgment, the present appeal of the appellant-Revenue is dismissed in the same term .....

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