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2016 (2) TMI 581 - MADRAS HIGH COURT

2016 (2) TMI 581 - MADRAS HIGH COURT - 2016 (42) S.T.R. 242 (Mad.) - CESTAT dismissed the appeal for non prosecution - The grievance of the Assessee is that the case was not listed for some hearings and on two hearings, the adjournment sought was granted and that on 21.09.2015, even though written argument was filed, the contentions raised in the written submissions were not taken into account, while passing the final order. - Held that:- These submissions made clearly go to show that the Assess .....

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Court was delivered by S.Vimala, J. ) The Appeal has been filed by the Assessee, challenging the final order No.41233/2015, dated 21.09.2015, passed in Appeal No.ST/104/2005 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai. Brief facts: 2. A sum of ₹ 9,33,280/- was demanded from the Assessee, through a show cause notice, in respect of goods transport service, received by the Assessee, during the period 16.11.1997 to 01.06.1998. The Assessee filed a detailed re .....

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the Appellant/Assessee that the order passed by the CESTAT is liable to be set aside as it was passed without giving sufficient opportunity to the Assessee to put forth the legal contention. It is submitted that there are vital and critical legal issues, which require detailed scrutiny by the Tribunal and therefore, the Tribunal should have preferred to hear the Assessee on merits, instead of passing the order by hearing the Revenue alone. 3.1. It is submitted that on the date of hearing, the c .....

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ssee to pay service tax for the period from 16.11.1997 to 01.06.1998, in view of the following facts and circumstances: (a) Service Tax on Goods Transport Operator Service was introduced with effect from 16.11.1997 vide Notification dated 41/97-ST dated 05.11.97. This service has been exempted with effect from 02.06.1998. During the intervening period, i.e. from 16.11.1997 to 01.06.1998, the user of the service has been made liable to discharge the service tax liability. As the Hon'ble Supre .....

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