COMMISSIONER OF SERVICE TAX, MUMBAI Vs. A.T.E. ENTERPRISES PVT. LTD.
LAWS(BOM)-2017-7-380
HIGH COURT OF BOMBAY
Decided on July 31,2017

Commissioner Of Service Tax, Mumbai Appellant
VERSUS
A.T.E. Enterprises Pvt. Ltd. Respondents

JUDGEMENT

Anoop V. Mohta, J. - (1.) This is an appeal under Section 35G of the Central Excise Act, 1944 (for short "the Act").
(2.) Heard finally by consent at admission stage.
(3.) The appellant has raised in the memo the following substantial questions of law : "5. In the premises stated hereinabove, the appellant submits that the following questions of law arises for determination by this Hon'ble Court : (a) Whether the services provided by the respondent herein, in accordance with various contracts entered into with overseas manufacturers, is classifiable under "Business Auxiliary Services" as defined under Section 65(105)(zzb) of the Finance Act, 1994 and if so, whether the said services provided are to be treated as export of services or not? (b) Whether the CESTAT was justified in passing the impugned order dated 7-1-2015 relying upon several judgments of the Tribunal which are applicable in the facts and circumstances of the present case?";


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