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TMI Blog2021 (2) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... speaking and the reasons assigned for holding the petitioners to be intermediaries, do not sustain as they do not pass the test of law as has been laid down in the judgments. Reliance can be placed in the case of VERIZON COMMUNICATION INDIA PVT. LTD. VERSUS ASSISTANT COMMISSIONER, SERVICE TAX, DELHI III, DIVISION-XIV ANR. [ 2017 (9) TMI 632 - DELHI HIGH COURT ] where it was held that denial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n CWP-18876-2020). Mr. Abhishek Boob, Advocate for the petitioner (in CWP-16305-2020). Mr. Sunish Bindlish, Advocate for the respondents. (PROCEEDINGS THROUGH V.C.) **** AUGUSTINE GEORGE MASIH, J. (ORAL) By this order, we propose to dispose of three writ petitions i.e. CWP Nos. 10302, 18876 and 16305-2020. In CWP Nos. 10302 and 16305-2020, challenge is to the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laid down in the judgments. Some of the judgments on which reliance has been placed by learned counsel for the petitioner(s) are as follows: (1) Verizon Communication India Pvt. Ltd. Vs. Assistant Commissioner, Service Tax, Division XIV and others, 2018(8) G.S.T.L. 32. (2) Commissioner of Central Excise, Nagpur Vs. Gurukripa Raisins Pvt. Ltd., (2011) 13 SCC 180. (3) Union of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , New Delhi in Service Tax Appeal No. 52799 of 2016. In view of the above, the impugned orders dated 27.05.2020 (Annexure P-9 in CWP-10302-2020); 11.09.2020 (Annexure P-1 in CWP- 18876-2020) and 05.08.2020 (Annexure P-1 in CWP-16305-2020), are hereby quashed. Since we are of the view that the matter needs to be remanded back to the Appellate Authority in CWP Nos. 10302-2020 and 16305-2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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