2026 (8) TMI 647

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....er (Technical) For the Appellant : Shri Atul Gupta, Advocate For the Respondent : Shri Aniram Meena and Shri Navneet Singh, Authorised Representatives ORDER P. ANJANI KUMAR: M/s R-Tech Promoters, the appellants, filed this appeal against the impugned order dated 19.01.2015. 2. The appellants have registered themselves for payment of service tax and have given a declaration in For....

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....TR 65 which was followed by in a number of cases as under: * Narasimha Mills Pvt. Ltd. - 2015 (39) STR 795 (Mad.) * Dr. Yeshwant Dhume - 2019 (369) ELT 181 (Bom.) * Dy. Commissioner Vs Barnala Builders & Property Consultants - 2015 (38) STR J424 (SC) * Negolice India Ltd. - 2019 (5) TMI 153-CESTAT NEW DELHI 4. Learned counsel submits that the application file....

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....mmissioner of Central Excise & Service Tax, have recalled the order on 28.04.2016 [2016 (44) STR J69 (SC)]. He submits that, therefore, it cannot be said that the issue has been finally settled. 6. Heard both sides and perused the records of the case. We find that on the issue of the maintainability of the appeal Hon'ble High Court of Punjab & Haryana has held that the same is maintainable. Tho....