2019 (7) TMI 281

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....edi a/w. Mr. J.B. Mishra, for the Respondents. P.C: On 21st September, 2018, we passed the following order : "1. This Petition under Article 226 of the Constitution of India challenges the order dated 21st December, 2016 passed by the Commissioner, Service Tax, Mumbai. The impugned order dated 21st December, 2016 is passed for recovery of Service Tax under the Finance Act, 1994 (Act). 2. We ....

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.... 2016 passed by the Commissioner of Service Tax, Delhi Commissionerate in respect of M/s. Bharuch Dahej Railway Co. Ltd. as annexed to the Additional Affidavit dated 6th September, 2018 filed by the petitioner. 4. In the above view, we enquired of Mr. Dwivedi, learned Counsel for the Revenue whether the respondent Revenue has accepted the order dated 25th January, 2016 passed by the Delhi Commis....

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....nal (Tribunal) by the Revenue. However, the Revenue's appeal came to be dismissed on 25th March, 2019 by the Tribunal.   3. As pointed out above, it is the case of the petitioners that it is identically placed in facts and law to that of M/s. Bharuch Dahej Railway Co. Ltd. which has been decided by the Commissioner of Service Tax, Delhi. Therefore, it is submitted that in view of the Rev....