2019 (7) TMI 206

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..... Mr. Karan Adik a/w Mr. Amol Joshi for the appellant. Mr. Sriram Shridharan for the respondent. P.C: This Appeal under section 83 of the Finance Act, 1994 read with section 35G of the Central Excise Act, 1944 challenges the order dated 13th November, 2017 passed by the Customs Excise and Service Tax Appellant Tribunal (for short Tribunal ). 2. Th .....

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..... he Assessee. The question (a) has been raised in the appeal filed by the Assessee and question (b) hereinabove arose in the appeal filed by the Revenue. In these circumstances, it would be necessary for the Revenue to file two appeals as held by this Court in The Commissioner of Income Tax 1 V/s The Shipping Corporation of India Ltd. (Appeal No. 166 of 2015) dated 14th November, 2017. In the a .....

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..... h its appeal in respect of question (a) hereinabove. Liberty as sought for granted. Thus, this appeal is restricted only to question (b) which alone is pressed. 5. Appeal is admitted on the substantial question of law (b) above, which reads as under: Whether on the facts and circumstances of the case demand was rightly raised for service tax on advance in terms of Section 67(3) .....

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