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TAXAP/2529/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2529 of 2010
=========================================================
COMMISSIONER
OF SERVICE TAX, AHMEDABAD - Appellant(s)
Versus
M/S
QUINTILES SPECTRAL (INDIA) PVT LTD (NOW) M/S QUINTILES - Opponent(s)
=========================================================
Appearance
:
MR
KALPESH N SHASTRI for
Appellant(s) : 1,
None for Opponent(s) :
1,
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 23/06/2011
ORAL
ORDER
(Per
: HONOURABLE MS JUSTICE SONIA GOKANI)
Heard
learned counsel Shri K.N. Shahstri for the appellant. It is pointed
out to this Court that identical question of law has been admitted in
Tax Appeal No.1735/2010.
According
to the learned counsel for the appellant, third question is not being
insisted upon and therefore, same is to be ignored.
This
Tax Appeal is admitted for consideration of following questions of
law :
Whether
the explanation dated 01.05.2006 may be treated as of explanatory
nature or otherwise as held by the Original Adjudicating Authority
i.e. Commissioner, Service Tax, Ahmedabad and thus the same may have
retrospective effect or otherwise?
Whether
the Hon’ble CESTAT, WZB, Ahmedabad is right in holding that the
explanation dated 01.05.2006 cannot have retrospective effect and
the case laws of M/s WPIL Limited and M/s. Indian Tobacco
Association cited by the department are not applicable in this case
or otherwise?
To
be heard with Tax Appeal No.1735/2010.
(Akil
Kureshi,J.)
(Ms.
Sonia Gokani,J.)
(raghu)
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