2015 (10) TMI 862

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....athew Nellimoottil, SC,CB Excise JUDGMENT The challenge in the writ petition is against Ext.P6 order of the 2nd respondent whereby the 2nd respondent has confirmed a demand of service tax and penalty on the petitioner. The limited ground raised in the writ petition, in its challenge against Ext.P6 order, is that the issue involved, with regard to the liability to service tax of the petitione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the decision of the appellate Tribunal in M/s. Paul Merchant's case, does not expressly state how, the facts of the petitioner's case are different from those that obtained in the case of M/s. Paul Merchant Limited that was decided by the Larger Bench of the Appellate Tribunal. It is his specific contention, that in as much as the 2nd respondent was bound by the decision of the Larger Ben....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....de across the bar, I find force in the contention of the petitioner, that the 2nd respondent in Ext.P6 order, has not highlighted any point of distinction between the facts of the petitioners case, and the facts that were considered by the Larger Bench of the Appellate Tribunal, while deciding the issue in favour of the assessee in the decision reported in Paul Merchants Ltd. v. Commissioner of C.....