2021 (2) TMI 816

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..... JUSTICE ASHOK KUMAR VERMA PRESENT: Mr. Tarun Gulati, Senior Advocate with Mr. Rohit Sud and Mr. Sachit Jolly, Advocates for the petitioner (in CWP-10302-2020). Mr. Nikhil Gupta, Advocate for the petitioner (in CWP-18876-2020). Mr. Abhishek Boob, Advocate for the petitioner (in CWP-16305-2020). Mr. Sunish Bindlish, Advocate for the respondents. (PROCEEDINGS THROUGH V.C.) ****   AUGUST....

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..../Appellate Authority, are cryptic and non-speaking and the reasons assigned for holding the petitioners to be intermediaries, do not sustain as they do not pass the test of law as has been laid down in the judgments. Some of the judgments on which reliance has been placed by learned counsel for the petitioner(s) are as follows: (1) Verizon Communication India Pvt. Ltd. Vs. Assistant Commissioner....

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....6 Taxmann.com 74 (Chd.-CESTAT). (12) Verizon India Pvt. Ltd. Vs. Commissioner of Service Tax, order dated 02.08.2019 passed by CESTAT, New Delhi in Service Tax Appeal No. 52799 of 2016. In view of the above, the impugned orders dated 27.05.2020 (Annexure P-9 in CWP-10302-2020); 11.09.2020 (Annexure P-1 in CWP- 18876-2020) and 05.08.2020 (Annexure P-1 in CWP-16305-2020), are hereby quashed. Sin....