COMMISSIONER OF SERVICE TAX Vs. VODAFONE INDIA LTD.

JUDGEMENT

(1.) The revenue is in Appeal in the present proceedings against order dtd. 16/3/2015, passed by the Central, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The Appellant assailing the impugned order has raised the following substantial question of law:-

(2.) Mr. Jain, learned counsel for the Respondents has drawn our attention to the impugned order to submit that by the impugned order appeal filed by not only the Respondents but by the other similar telecom companies, namely, Tata Teleservices, Idea Cellular and Reliance Telecommunication were decided by the Tribunal. He has drawn our attention to a recent order passed by the Co-ordinate Bench of this Court in the case of The Commissioner of Service Tax, Mumbai-VII Commissionerate Vs. M/s. Tata Teleservices (Maharashtra) Limited in Central Excise Appeal No.92 of 2019 decided on 15/2/2023, 2023, reported in (2023 (2) TMI 734-Bombay High Court), whereby, on a similar question of law raised by the Revenue, this Court considering an earlier decision in the case of Central Excise Appeal No.6 of 2017 arising from the very same order did not entertain the Revenue's Appeal and which came to be dismissed on the ground that no substantial question of law had arisen for consideration in view of the prior pronouncement. We have perused the decision of the Co-ordinate Bench of this Court in The Commissioner of Service Tax, Mumbai-VII Commissionerate Vs. M/s. Tata Teleservices (Maharashtra) Limited (supra). From paragraph 14 of the order passed by this Court, we see that the question of law which is consideration before this Court was identical has raised in the present case.

(3.) We are of the clear opinion that this Court cannot take a different view from what has been consistently taken not only in the proceedings of Central Excise Appeal No.6 of 2017, but also in Central Excise Appeal No.92 of 2019 in the case of The Commissioner of Service Tax, Mumbai-VII Commissionerate Vs. M/s. Tata Teleservices (Maharashtra) Limited (supra).