2018 (5) TMI 566 – GUJARAT HIGH COURT – TMI – Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law in setting aside the penalty as being unwarranted?
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Held that: – the present case stands concluded by a decision of this court in the case of Assistant Commissioner of Central Goods and Service Tax, DivisionIV V. Vodafone Essar Gujarat Limited, [2017 (10) TMI 82 – GUJARAT HIGH COURT] arising out of the very same impugned order, wherein this court has answered the question in favor of the assessee and against the revenue.
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Appeal dismissed – decided in favor of appellant. – TAX APPEAL NO. 891 OF 2017 Dated:- 21-12-2017 – MS. HARSHA DEVANI AND MR. A.S. SUPEHIA JJ. PRI
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involved in the present case stands concluded by a decision of this court in the case of Assistant Commissioner of Central Goods and Service Tax, DivisionIV V. Vodafone Essar Gujarat Limited, rendered on 28.09.2017 in Tax Appeal No.761 of 2017 arising out of the very same impugned order, wherein this court has answered the question in favour of the assessee and against the revenue. 4. In the aforesaid premises, for the reasons set out in the order dated 28.09.2017 passed by this court in Tax Appeal No.761 of 2017, it is not possible to state that the impugned order passed by the Tribunal gives rise to any question of law, much less, a substantial question of law, so as to warrant interference. The appeal, therefore, fails and is accordingl
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