2015 (9) TMI 988 - HC - Service Tax

Chargeability to Service Tax - Maintainability of appeal - Held that - From the Appeal memo itself it is obvious that the Appeal is not directed against the order passed by the Tribunal which is in favour of the Assessee, but certain observations and findings therein. We have not been shown anything in law which would enable us to entertain the Appeal challenging the order which is ultimately in favour of the Appellant/Assessee. We are of the opinion that the final order in this case grants the relief to the Assessee and as such it is in his favour. In these circumstances this Appeal is clearly not maintainable - Decided in favour of assessee.

Summary

The Bombay High Court dismissed the appeal as it was not directed against the order in favor of the assessee but certain observations and findings. The court found that the final order granted relief to the assessee and therefore the appeal was not maintainable. No costs were awarded.