{"id":145701,"date":"2011-06-23T00:00:00","date_gmt":"2011-06-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-23-june-2011-3"},"modified":"2015-04-26T12:39:51","modified_gmt":"2015-04-26T07:09:51","slug":"commissioner-vs-unknown-on-23-june-2011-3","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-unknown-on-23-june-2011-3","title":{"rendered":"Commissioner vs Unknown on 23 June, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Unknown on 23 June, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/2529\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 2529 of 2010\n \n\n \n \n=========================================================\n\n \n\nCOMMISSIONER\nOF SERVICE TAX, AHMEDABAD - Appellant(s)\n \n\nVersus\n \n\nM\/S\nQUINTILES SPECTRAL (INDIA) PVT LTD (NOW) M\/S QUINTILES - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nKALPESH N SHASTRI for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 23\/06\/2011 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MS JUSTICE SONIA GOKANI)<\/p>\n<p>\tHeard<br \/>\nlearned counsel Shri K.N. Shahstri  for the appellant. It is pointed<br \/>\nout to this Court that identical question of law has been admitted in<br \/>\nTax Appeal No.1735\/2010.\n<\/p>\n<p>\tAccording<br \/>\nto the learned counsel for the appellant, third question is not being<br \/>\ninsisted upon and therefore, same is to be ignored.\n<\/p>\n<p> \tThis<br \/>\nTax Appeal is admitted for consideration of following questions of<br \/>\nlaw :\n<\/p>\n<p>Whether<br \/>\n\tthe explanation dated 01.05.2006 may be treated as of explanatory<br \/>\n\tnature or otherwise as held by the Original Adjudicating Authority<br \/>\n\ti.e. Commissioner, Service Tax, Ahmedabad and thus the same may have<br \/>\n\tretrospective effect or otherwise?\n<\/p>\n<p>Whether<br \/>\n\tthe Hon&#8217;ble CESTAT, WZB, Ahmedabad is right in holding that the<br \/>\n\texplanation dated 01.05.2006 cannot have retrospective effect and<br \/>\n\tthe case laws of M\/s WPIL Limited and M\/s. Indian Tobacco<br \/>\n\tAssociation cited by the department are not applicable in this case<br \/>\n\tor otherwise?\n<\/p>\n<p> \tTo<br \/>\nbe heard with Tax Appeal No.1735\/2010.\n<\/p>\n<p>(Akil<br \/>\nKureshi,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani,J.)<\/p>\n<p>(raghu)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Unknown on 23 June, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print 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 &#8211; Appellant(s) Versus M\/S QUINTILES SPECTRAL (INDIA) PVT LTD (NOW) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-145701","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Unknown on 23 June, 2011 - Free Judgements of Supreme Court &amp; 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