Commissioner Of Service Tax vs M/S Bpl Limited on 25 February, 2010

IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 25" DAY OF FEBRUARY, 2019

PRESENT

THE HON'BLE M. JUSTICE K.L. HAHHUNAEH

AND

THE HON'BLE MRS. JUSTICE E V. HAGAHATHNA"«V

c.E.A.N¢f5Sr2006»
BETWEEN:

Commissioner of Se;vicedTax;VI'V

Service Tax Commiasioneratet

No_l5' S.Picdm?lggf€L" u -gaww

Lalbagh H¢aa;a¢;'.__V, 9 g'V

Bangalorey27f_ "'.dVjfi'~* g ' .. APPELLANT

(By Advbaapa Sriffi H Bhaskar)
AND:
M/SABPL E£d.;~*

_ l1"fiKm}I Old Madras Road,
"Avalahalli,

d7,'BanqaLorewfi3. .. RESPONDENT

"Ad{By'Hdvoeate Sri.K.S.Ravishankar)

x'<$his CEA is filed under Sec 35G of the Central

" Excise Act,1944, to allow the appeal and set aside
2' ith& orders passed by CESTAT, Bangalore, dated
'".22jI1.2eo5 in Order No 2008/2005 and to decide the
dequestion of law framed in the appeal.

Yfiww



Ex.)

This Appeal is coming on for final hearing
this day, MANJUNATH J. delivered the following:

J U D G M E N T

when the matter is taken up for final hearing,

counsel for the appellant submitsi that Kfihe

question of law raised in this_appeai”is.answeredi

against the revenue by the Honfble Sfipieeg dearth

in COMMISSIONER OF _p\’i}i_n’QpABir;¥I i
M/s GUJARAT cAR3oN_AND ;NnfisTR;Es’Lifi,eXA1R 2008
SCW–6803). TherefeEeh_ne_ite&nests_ this court to
dismiss the appeal ahsaeging the enestion of law

against the revenue and in favour of the assessee.

2. ;n»pyie#ueoft his: submission, the appeal is

;1_ais@isse§ ffgllowing the judgment of the Apex

CCurt_1f7

Sd/-

JUDGE

i'”*,i*s}n8o31o
.. 5&1/_

ELHDCSEI