2021 (11) TMI 785 - CESTAT MUMBAI - Service Tax

Head Note / Extract:
Business Auxiliary services - Short payment of service tax - non-prosecution of the case - HELD THAT:- The matter has been adjourned considerable number of times in past on the request of both the sides. For this reason why we had made it clear vide our order on 23rd September 2021, that no further request for adjournment from either of side shall be entertained and the matter shall be taken up for hearing next time. About ₹ 227 crore of Service Tax with interest and equivalent amount of penalty is involved in the matter. The Appellant, M/s Air India is Public Sector Undertaking (as it was at the time of adjudication and till recently) and Ministry of Finance are respondent in matter. Both arms of Central Government litigating the matter for what reason and Counsels appointed by both the sides seeking adjournments after adjournments do not benefit the cause of litigants. Fairly such protracted and continued litigation between the arms of the government do not benefit the cause of public exchequer and shakes the faith of the public in the entire system. Taking note of the Rule 20 of CESTAT Procedure Rule, 1982, we dismiss this appeal for non prosecution - Appeal dismissed.