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Pinnacle Shares Registry Pvt. Ltd.

    Appeal No.Service Tax/360/2011-DB (ST/EH/13798/2013)

    Decided On, 26 March 2014

    At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

    By, THE HONOURABLE MR. M.V. RAVINDRAN
    By, MEMBER (JUDICIAL) & THE HONOURABLE MR. H.K. THAKUR
    By, MEMBER (TECHNICAL)

    For the Appellants: P.M. Dave, Advocate. For the Respondents: Dr. Jeetesh Nagori, A.R.



Judgment Text

Per : Mr. M.V. Ravindran

1. This application is filed for out-of-turn hearing of appeal No.ST/360/2011-DB.

2. Heard both sides and perused the records. On perusal of the records, it transpires that the issue involved in this case is regarding the inclusion of amount which has been collected by the appellant as reimbursable expenses. The issue is now covered by the decision and hence application for out-of-turn is allowed and appeal itself is taken up for disposal.

3. Learned counsel was correct in bringing to our notice that vide Order No.A/10100/2014 dt. 30.1.2014, in the appellants own case, on an identical issue, this Bench respectfully following the judgement of the Honble High Court of Delhi in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs Union of India 2013 (29) STR 9 (Del.) allowed the appeal. We do not find any reason to deviate from such a view already taken. Accordingly, the impugned order in the ca

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se in hand is set aside and the appeal is allowed with consequential relief, if any. MA (EH) is disposed off.
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