2019 (12) TMI 855

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....(Technical)  Shri Vikrant Kackria, Advocate for the Appellant Shri Vijay Gupta, Authorised Representative for the Respondent ORDER Ashok Jindal,  The appellants are in appeal against the impugned orders for confirmation of demand under section 65(105) (zzzh) of the Finance Act, 1994 as well as explanation to Section 65 (105) (zzzu) for the Finance Act. 2. as facts of bo....

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.... on behalf of the appellant submits that the similar issue came up before the Hon'ble Delhi High Court in the case of Suresh Kumar Bansal Vs. Union Of India reported in 2016 (43) S.T.R. 3 (Del.), wherein the levy of service tax was challenged and it was also challenged the mechanism of recovery of service tax. In the said matter, the Hon'ble High Court held that service tax can be charged on the s....

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....ered the submissions.  7. On careful consideration of submissions and made by both the sides, the first issue arose in the matter is that when appeal has been filed against the order of Suresh Kumar Bansal (Supra) by Revenue before the Hon'ble Apex Court can the said decision be relied on or not? 8. The said issue came up before the Hon'ble High Court of Delhi in the case of Space Telel....