The Commissioner Of Service Tax-Iv v. M/S. Sun Area Real Estate Pvt. Ltd.

904-CEXA-52-2017.DOC jsn

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CENRAL EXCISE APPEAL NO. 52 OF 2017 The Commissioner of Service Tax, - IV Mumbai Commissionerate ... Appellant

Versus

M/s. Sun Area Real Estate Pvt. Ltd.

...Respondent

Mr. Pradeep S. Jetly, with Jitendra Mishra for the Appellant. Ms. Padmavati Patil, for the Respondent.

CORAM:

M.S.SANKLECHA & RIYAZ I. CHAGLA, JJ.

DATED:

21ST AUGUST, 2018 PC:- 1.

This Appeal under Section 83 of the Finance Act, 1994 (Act) read with Section 35G of Central Excise Act, 1944 challenges the order dated 16th April, 2015 passed by Customs, Excise and Service Tax Appellate Tribunal.

2.

The instructions / circular dated 11th July, 2018 issued by the Central Board of Indirect Tax and Customs directs the Revenue not to file fresh appeals and also withdraw the pending appeals where the tax effect is less than Rs.50 lakhs. Jitendra Shankar Nijasure 3.

In the above view, Mr. Jetly, learned counsel appearing in support of the appeal, on instructions of Mr. Sandeep Puri, by Jitendra Shankar Nijasure Date:

2018.08.27 11:46:15 +0530 1/2

904-CEXA-52-2017.DOC Commissioner, CGST, Mumbai West seeks to withdraw the appeal.

4.

Accordingly, the appeal is dismissed as withdrawn. 5.

Refund of Court Fees as per Rules.

( RIYAZ I. CHAGLA J. ) (M.S.SANKLECHA, J.) 2/2