2019 (9) TMI 1105 - HC - Service Tax

Effective date for amendments in respect of service tax on supply of tangible goods - Since the respondent is not appearing by learned Counsel, service and issuance of notice of the appeal to be issued and served by 30th September, 2019. Learned advocate-on-record for the appellant is directed to file an informal paper book by 22nd November, 2019, serving a copy thereof upon the advocate-on record for the respondent not later than seven days before the date of hearing of the appeal. List this appeal on 4th December, 2019.

Summary

The High Court of Calcutta admitted an appeal under Section 35G of the Central Excise Act, 1944 and Section 174 of the Central Goods and Services Tax Act, 2017. The appeal is based on substantial questions of law regarding the application of certain notifications and amendments. The respondent is required to be served notice by September 30, 2019, and the appellant must file a paper book by November 22, 2019. The appeal is scheduled for hearing on December 4, 2019. The stay application (GA No. 3519 of 2018) has been disposed of accordingly.