Tech Mahindra Limited vs The Commissioner Of Central ...
2017 Latest Caselaw 6179 Bom

                                                                                                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

                                                           ----------

      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.


                                                           ----------


                                                            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.

9-CEXA-176-15.doc

(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.

[RIYAZ I. CHAGLA J.] [ABHAY S. OKA, J.]