(Surya Kant and Abhay S. Oka, JJ.)
Commissioner of Service Tax, Ahmedabad _______________ Appellant;
v.
Adani Enterprises Ltd. _____________________________ Respondent.
Civil Appeal No(s). 4773/2022, decided on August 1, 2022
The Order of the court was delivered by
Order
1. It is not in dispute that the amended definition of “Transportation of Coastal Goods and Goods Transported through National Waterways and Inland Water” came into effect from 01.09.2009, whereas, the period in dispute is from 2006 to 2009 i.e. prior to the amended definition came into force.
2. In view of this, we find no case to interfere with the impugned order dated 15.03.2022 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench At Ahmedabad.
3. The appeal is, accordingly, dismissed.
4. Pending application(s), if any, shall stand disposed of.
CIVIL APPEAL NO(S). 4773/2022
Commissioner of Service Tax, Ahmedabad _____________ Appellant
v.
Adani Enterprises Ltd ______________________________ Respondent
(IA No. 97024/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 97023/2022-STAY APPLICATION)
Date: 01-08-2022 This appeal was called on for hearing today.
(Before Surya Kant and Abhay S. Oka, JJ.)
UPON hearing the counsel the Court made the following
ORDER
5. The appeal is dismissed in terms of the signed order.
6. Pending application(s), if any, shall stand disposed of.
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