Commissioner Of Service Tax vs Naresh Kumar And Co. Pvt. Ltd. And ...
2022 Latest Caselaw 2156 Cal/2

OD-2

                          IN THE HIGH COURT AT CALCUTTA
                           CIVIL APPELLATE JURISDICTION
                                     ORIGINAL SIDE


                                  APOT/148/2013
                       IA NO. GA/1/2013 (Old No.GA/927/2013)
                       IA NO. GA/2/2013 (Old No.GA/928/2013)

                         COMMISSIONER OF SERVICE TAX
                                     Vs
                    NARESH KUMAR AND CO. PVT. LTD. AND ORS.


BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
             And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 10th August, 2022.
                                                                          Appearance:
                                                                   Mr. K.K. Maiti, Adv.
                                                                   ... for the appellant.

                                                                   Mr. J.K. Mittal, Adv.
                                                              Mr. Paritosh Sinha, Adv.
                                                              Mr. Amitava Mitra, Adv.
                                                          Ms. Antara Choudhury, Adv.
                                                                 ..for the respondents.

The Court :- Heard Mr. K.K. Maiti, learned standing counsel appearing for

the appellant/revenue and Mr. J.K. Mittal, learned counsel appearing for the

respondents/assessees.

Hearing concluded. Judgment reserved.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

s.pal/SN