2018 (5) TMI 880

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....Advocate - for the appellant Shri R.K. Manjhi, D.R. - for the respondent Per Justice Dr. Satish Chandra: The present appeals have been filed against the Order-in-Original No. 14/AKJ/ST-1/2015 dated 2.3.2015; and DLI-SVTAX-001-COM-004-15-16 dated 29.10.2015. In both the appeals, the issue is identical and are being disposed of by this common order. 2. Brief facts of the case are that un....

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.... entered into an Operations, Management and Development Agreement (OMDA) with M/s. GMR/ GVR respectfully. According to the OMDA, M/s. GMR / M/s. GVR are entitled to share the revenue collection at the rate of 74% and the Appellant 26%. The airports were handed over to the M/s. GMR / M/s. GVR respectively. After the OMDA, two new entities were developed namely, DIAL (Delhi International Airport Ltd....

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....es of the parties and gone through the material available on record. 7. After hearing both the parties and on perusal of record, it appears that the identical issue has come up before the Tribunal in assessee's own case vide Final Order No. 50444/2018 dated 22.1.2018, where it was observed that : "7. After hearing both the sides and on perusal of the material available on record, it appears ....