2021 (2) TMI 816

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....GUSTINE GEORGE MASIH AND HON'BLE MR. 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. ....

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....he above orders impugned passed by the Adjudicating Authority/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: ....

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....CC 1. (10) State of Karnataka Vs. K.A. Kunchindammed, (2002) 9 SCC 90. (11) Evalueserve.com Pvt. Ltd. Vs. CST, (2019) 106 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 (Anne....