COMMISSIONER OF SERVICE TAX DELHI Vs. QUICK HEAL TECHNOLOGIES LIMITED
LAWS(SC)-2022-8-19
SUPREME COURT OF INDIA
Decided on August 05,2022

Commissioner of Service Tax Delhi Appellant
VERSUS
Quick Heal Technologies Limited Respondents




JUDGEMENT

J.B.PARDIWALA,J. - (1.) Since the issues raised in both the captioned cases are the same, those were taken up for hearing analogously and are being disposed of by this common judgment. Civil Appeal (Diary No. 24399 of 2020)
(2.) Delay condoned.
(3.) This appeal under Sec. 35L(b) of the Central Excise Act, 1944 (for short, 'the Act 1944'), as made applicable to the service tax by Sec. 83 of Chapter V of the Finance Act, 1994 (for short, 'the Act 1994'), is at the instance of the revenue and is directed against the order No. 50022/2020 dtd. 9/1/2020 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal') in the Service Tax Appeal No. 51175 of 2016 by which the Tribunal allowed the appeal filed by the respondent herein (assessee) thereby set aside the Order in Original dtd. 28/1/2016 passed by the Additional Director General (Adjudication) DGCEI, Delhi. FACTUAL MATRIX ;


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