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2022 (6) TMI 768

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..... ervices provided by a person, located in a non-taxable territory, by way of transportation of goods on a vessel from a place outside India up to Customs station of clearance in India - HELD THAT:- On perusal of judgement of Hon ble Supreme Court in UNION OF INDIA ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [ 2022 (5) TMI 968 - SUPREME COURT] , while agreeing with the view taken by th .....

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..... peals are being heard analogously and are decided by this common judgment and order. For convenience, we take up M.A.T. 151 of 2021. 2. This appeal (M.A.T. 151 of 2021) filed by the revenue is directed against the order 12th March, 2020 in W.P. 11303(W) of 2019 filed by the respondent herein. The learned Single Bench had allowed the writ petition by following the decision of the Division Bench of .....

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..... he Hon'ble Supreme Court and the same was pending. Noting the said submission, the hearing of the appeals was deferred awaiting the decision of the Hon'ble Supreme Court. The prayer for interim stay sought for by the appellant revenue was rejected by the said order. Subsequently, the matters were heard by us on 18th January, 2022 and noting that the appeal before the Hon'ble Supreme Court was stil .....

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