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2022 (10) TMI 380 - AT - Service TaxMaintainability of appeal - HELD THAT:- Since the appellant case has been settled under NCLT and it is already decided in JAIHIND PROJECTS LIMITED VERSUS C.S. T-SERVICE TAX-AHMEDABAD. [2022 (3) TMI 1431 - CESTAT AHMEDABAD] where it was held that there is no dispute that the approved resolution plan by the committee of secured creditors has been accepted by the NCLT in its order dated 19th March, 2020 and same was upheld by the NCLAT, Delhi, vide order dated 23.12.2020, and the appeal dismissed as infructuous. Since, on the basis of the NCLT order the appeal was dismissed as infructuous, following the same, the present appeal is also dismissed as infructuous.
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