9-CEXA-176-15.doc
Sharayu.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
CENTRAL EXCISE APPEAL NO. 176 OF 2015
Tech Mahindra Limited ...Appellant
Versus
The Commissioner of Central Excise ...Respondent
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Mr. V. Shridharan, a/w Mr. Prakash Shah & MR. Jas Sanghvi,
i/b PDS Legal, for the Appellant.
Mr. Swapnil Bangur, i/b Sham Walve, for the Respondent.
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CORAM : ABHAY S. OKA AND
RIYAZ I. CHAGLA, JJ.
DATE : 16 August 2017
ORDER :
1. Heard the learned Counsel appearing for the Appellant. Appeal is admitted on the following substantial questions of law.
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(i) Whether in the facts and circumstances of the case, the CESTAT erred in holding that service tax is payable on the 'Marketing Fees' paid to the foreign subsidiaries under reverse charge in terms of Section 66A of the Finance Act, 1994?
(ii) Whether in the facts and circumstances of the case, the CESTAT is correct in invoking extended period of limitation under Section 73 of the Act?
2. Advocate on record for the Respondent waives service.
3. This Appeal shall be heard along with Appeal No. 157 of 2015.
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