Commissioner Of Service Tax vs M/S. Gmr Project Pvt Ltd
2021 Latest Caselaw 5324 Kant

  IN THE HIGH COURT OF KARNATAKA AT BENGALURU

        DATED THIS THE 2ND DAY OF DECEMBER, 2021

                         PRESENT

           THE HON'BLE MRS.JUSTICE S.SUJATHA

                           AND

THE HON'BLE MR. JUSTICE HANCHATE SANJEEVKUMAR

                    C.E.A.No.15/2021

BETWEEN :

COMMISSIONER OF SERVICE TAX
BANGALORE, S.P.COMPLEX,
LALBAGH ROAD, BENGALURU-560027
REP BY COMMISSIONER OF CENTRAL TAX,
BANGALORE SOUTH COMMISSIONERATE,
P.O.BOX NO.5400, C.R.BUILDING,
QUEENS ROAD, BANGALORE-560001                  ...APPELLANT

               (BY SRI AMIT DESHPANDE, ADV.)

AND :

M/s GMR PROJECT PVT. LTD.,
IBC KNOWLEDGE PARK,
PHASE-2, 'D' BLOCK, 4TH FLOOR,
BANNERGHATTA ROAD,
BANGALORE-560029
REP BY ITS DEPUTY MANAGING DIRECTOR
GMR GROUP.                                    ...RESPONDENT

               (BY SRI RAVI RAGHAVAN, ADV.)

      THIS C.E.A. IS FILED UNDER SECTION 35G OF THE
CENTRAL EXCISE ACT, ARISING OUT OF ORDER DATED
17.06.2020 PASSED IN FINAL ORDER No.A/20363/2020 BY THE
CESTAT, VIDE ANNEXURE-A PRAYING TO a) DECIDE
SUBSTANTIAL QUESTION OF LAW FORMULATED AT PARA 11
                             -2-



OF THE APPEAL MEMO. b) SET ASIDE THE FINAL ORDER
No.A/20363/2020 DATED 17.06.2020 PASSED BY TH CUSTOMS,
EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH
ZONAL BENCH, BENGALURU.

      THIS APPEAL COMING ON FOR ADMISSION, THIS DAY,
S. SUJATHA, J., DELIVERED THE FOLLOWING:

                    JUDGMENT

This appeal is filed by the Revenue under Section

35G of the Central Excise Act, 1944 ('Act' for short)

challenging the Final Order No.A/20363/2020 dated

17.06.2020 passed by the Customs, Excise and Services

Tax Appellate Tribunal, South Zonal Bench, Bengaluru

('CESTAT' for short) raising the following substantial

question of law:-

"Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that Construction of multi-level car parking adjacent to Airport, forms part of the Airport, hence the same is not liable to service tax?"

In view of disposal of CEA No.13/2021 relating to

the very same assessee, the appeal stands dismissed as

not maintainable with liberty to present the appeal

before the Hon'ble Apex Court under Section 35L of the

Central Excise Act, 1944.

The Registry is directed to return the

original/certified copies of the Annexures to the learned

counsel for the appellant keeping photocopies of the

same for record purpose.

Sd/-

JUDGE

Sd/-

JUDGE

PMR