2019 (7) TMI 206

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..... is 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. The Revenue urged the following two questions of law for consideration: "a) Whether on the facts and circumstances of the case and in law the CESTAT erre .....

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..... 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 above case, this Court has directed that where more than one appeal before the Tribunal has been disposed of by a common order and if a party is aggrieved by the common order passed in .....

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..... 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) of the Finance Act, 1994?" 6. Mr. Shriram waives service on behalf of respondent. 7. Mr. Adik seeks leave to amend the appeal so as to indicate the order number reflected in the Tribunal's order in re .....

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