2021 (9) TMI 618

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....B. L. Narasimhan, L. Badri Narayanan, Charanya Lakshmikumaran, Karan Sachdev, Yogendra Aldak, Kunal Kapoor, Advocates. Respondents Through Mr. Satish Kumar, Advocate for R-1 & 2. Ms. Sonu Bhatnagar, Sr. standing counsel with Ms. Venus Mehrotra and Ms. Kanak Grover, Advocates for R-3 & 5. Mr. Adarsh Gupta, Advocate for R-4. ORDER C.M.No.30766/2021 Exemption allowed, subject to all just ....

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....he Finance Act, 1994. Petitioner also challenges Section 66B of the Finance Act, 1994 read with Rule 10 of the POPS Rules in so far as it imposes the levy of Service Tax on the services by way of transportation of goods by a vessel from a place outside India upto the customs station for clearance in India, where the service provider and the service recipient is located outside India. Learned co....

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....ted 27th July, 2018, against which a departmental appeal is currently pending in the CESTAT. He submits that reopening of the assessment by a different Central Excise officer is illegal in terms of the judgment of the Supreme Court in Canon India Pvt. Ltd. v. Commissioner of Customs [2021 SCC OnLine SC 200]. Issue notice. Learned counsel for the respondents, as mentioned hereinabove, accept not....