2018 (11) TMI 363

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (A.R.) ORDER Per: Ramesh Nair The issue involved in case is that whether the various Maintenance Charges collected by Gujarat Industrial Development Corporation from the industrial plot owners is liable for service tax or otherwise. 2. Sh. S.J. Vyas Ld. Counsel appearing on behalf of the appellant submits that the identical issue has been considered by the Hon'ble Bombay High Court in the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Development Corporation Vs. CCE., Raipur 2011 (24) STR 494 (Tri.Del) 4. We have carefully considered the submissions made by both the sides and perused the records, we find that the issue is no longer res-integra as in the light of the judgment of Hon'ble Bombay High Court in the case of Maharashtra Industrial Development Corporation (Supra), as well as Tribunal order reported at 2018 (2) TMI 149 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X