9911796707
TMI Blog2020 (11) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ce - HELD THAT:- By placing reliance on the reference made to nine Judges Bench in the case of MINERAL AREA DEVELOPMENT AUTHORITY ETC. VERSUS M/S STEEL AUTHORITY OF INDIA ORS [ 2011 (3) TMI 1554 - SUPREME COURT] , the Hon ble Supreme Court in the case of UNION OF INDIA AND ORS. VERSUS UTV NEWS LTD. [ 2018 (5) TMI 1367 - SUPREME COURT ] were pleased to defer the matter till disposal of the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon ble Supreme Court. - Service Tax Appeal No. 88447 of 2018 - A/85827/2020 - Dated:- 19-10-2020 - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) Shri Mahesh Raichandani, Advocate for the Appellant Shri Dharmendra Singh, Authorized Representative for the Respondent ORDER PER : S.K. MOHANTY This appeal is directed against the impugned order dated 24.03.2017 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable to the service tax matter under Section 83 of the Finance Act, 1994 should be available to it. The refund application filed by the appellant was rejected vide order dated 29.10.2012, mainly on the ground that the appellant did not submit the documents in support of the refund application and that no proof of payments made by the tenants was submitted along with such application. On app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant did not pay service tax to the appellant on such ground. We find that by placing reliance on the reference made to nine Judges Bench in the case of Mineral Area Development Authority ors. Vs. Steel Authority of India ors. (2011) 4 SCC 450, the Hon ble Supreme Court in the case of Union of India ors vs. UTV News Ltd., vide judgment dated 05.04.2018, reported in 2018- TIOL-124-SC-S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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