The Commissioner Of Gst And vs M/S.Taneja Aerospace And Aviation Ltd
2024 Latest Caselaw 20148 Mad

Madras High Court

The Commissioner Of Gst And vs M/S.Taneja Aerospace And Aviation Ltd on 24 October, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                                               C.M.A.No.1868 of 2021

                                       IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                         DATED: 24.10.2024

                                                               CORAM

                                          THE HON'BLE MR.JUSTICE R.SURESH KUMAR
                                                           AND
                                           THE HON'BLE MR.JUSTICE C.SARAVANAN

                                                        C.M.A.No.1868 of 2021


                     The Commissioner of GST and
                     Central Excise, Salem Commissionerate
                     GST Bhawan, No.1, Foulkes Compound
                     Anaimedu, Salem 636 001.                                            ...        Appellant

                                                                 Vs.

                     M/s.Taneja Aerospace and Aviation Ltd
                     Belagondapalli Village, Thally Road
                     Denkanikotta Taluk, Krishnagiri
                     Tamil Nadu 635 114.                                                 ...        Respondent


                                  Appeal under Section 35G of the Central Excise Act to set aside the Final
                     Order No.40008 of 2019 dated 04.01.2019 in Appeal No.ST/192/2012-SM on the
                     file of the Customs, Central Excise and Service Tax Appellate Tribunal, South
                     Zonal Bench, Chennai-6 and allow the appeal.
                                                                 -----
                                        For Appellant        : Mr.A.P.Srinivas
                                                               Senior Standing Counsel
                                        For Respondent       : Mr.S.Durairaj




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                                                                                            C.M.A.No.1868 of 2021




                                                            JUDGMENT

(Delivered by R.SURESH KUMAR,J.)

This appeal was admitted on 08.07.2021 on the following substantial

questions of law:

1. Whether on the fact and circumstances of the case, CESTAT is

correct in holding that sales promotion activities under BAS done

by the assessee for promoting sale of CESNA aircraft in India as

"Export of Service?

2. Whether in the facts and circumstances of the case, CESTAT is

correct in holding that the commercial coaching and training

service provided by the assessee is not liable to service tax?

3. Whether the CESTAT is correct in setting aside the various

penalties levied on all the services when there is suppression

and evasion of service tax and the same was detected by the

department during investigation?

2. It is submitted by the learned counsel for the appellant that the issue

raised in the appeal has been resolved under the Sabka Vishwas (Legacy Dispute

Resolution) Scheme 2019 and hence nothing is required to be adjudicated in this

appeal.

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3. Recording the said submission, this Civil Miscellaneous Appeal is

dismissed, keeping the substantial questions of law open to be decided at a later

point of time. No costs.

                                                                       (R.S.K.,J.)    (C.S.N.,J.)
                                                                             24.10.2024
                     NCS : Yes/No
                     Index : Yes/No
                     KST

                     To

The Central Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai-6

https://www.mhc.tn.gov.in/judis

R.SURESH KUMAR, J.

AND C.SARAVANAN, J.

24.10.2024

https://www.mhc.tn.gov.in/judis