2016 (10) TMI 122

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.... NO. 1673 OF 2015 - -<br>Service Tax<br>S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Pravin Samdani - Senior Advocate with Mr. Farid Karachiwala, Ms. Shoma Maitra i/b. M/s. Wadia Ghandy and Co. Mr. Darius Khambata - Senior Advocate with Mr. Aditya Mehta, Mr. Adip Iyer and Ms. Priyanka Shetty i/b. M/s. AZB and Partners for the petitioner Mr. Sanjay Suraneni i/b. M/s. Bacchubhai Munim an....

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....ing the commissioner and the Board of Excise and Customs (which is also the Board insofar as the service tax is concerned) and who has not granted the approval. That is why the entire event and subsequent to 22-8-2016 has occurred. Now the commissioner is making an attempt to once again take up the issue with the Board and if nothing is heard from this competent superior authorities, then, this Co....

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....support of the notice of motion by the Service Tax Commissioner that the bid amount and of M/s. SGI Commex Limited falls short of the reserve price to the extent of 81.8%. Secondly, the Commissioner of Service Tax as also the Board of Excise and Customs have not given their approval to the sale. When several queries were raised with regard to such stand of the Service Tax Commissioner now placed b....

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....accepted as undertakings given to this court. 5) When such a situation emerges from the record, we inquired from Mr. Khambata appearing for respondent no. 3 as to how respondent no. 3 seeks to protect its right and whether it would be in a position to place before the court some details of an independent third party/agency which has expertise in conducting a sale or auction of an aircraft and t....