Tata Steel Limited v. The Commissioner Of Service Tax

32-NMA.698.2017.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 698 OF 2017 IN CENTRAL EXCISE APPEAL NO. 206 OF 2016 Tata Steel Limited } Appellant versus The Commissioner of } Service Tax } Respondent Mr. V. Sridharan - Senior Advocate with Mr. Prakash Shah and Mr. Jas Sanghavi i/b. M/s. PDS Legal for the applicant.

Ms. P. S. Cardozo for the respondent.

CORAM :- S. C. DHARMADHIKARI & PRAKASH. D. NAIK, JJ.

DATED :- APRIL 24, 2017 P.C. :- 1.

Having heard both sides and finding that the appeal has been admitted on arguable questions of law, particularly there is a difference of opinion leading to the matter being referred to the third member, the difference of opinion between the two members being on the point of limitation, substantial amount of the liability having been cleared, we are of the opinion that the motion deserves to be made absolute. It is made absolute in terms of prayer clause (a). There would be no order as to costs. (PRAKASH.D.NAIK, J.) (S.C.DHARMADHIKARI, J.) J.V.Salunke,PA