2023 (2) TMI 440

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..... ER JUDICIAL Shri Venkata Subbarao Kalva, Resolution Professional (Official Liquidator for the Appellant. Shri Dyamappa Airani, Deputy Commissioner, Authorised Representative for the Respondent. ORDER Appellant was engaged in 'Technical Writing and Documentation Services' and were having major customers. Department alleged that they have not discharged the service tax liability of Rs.31,23,376/ .....

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..... by the appellate authority. Hence, these two appeals. 2. During the pendency of the appeal, the counsel appearing on behalf of the appellant M/s. Triumph India Software Services Pvt. Ltd. (Appeal No.ST/20093/2018) submitted that appellant is no longer existing and hence the stopped functioning in 2018. Resolution Professional Mr. Venkata Subbarao Kalva was appointed as Official Liquidator. Based .....

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..... sibility to submit returns, the appellant submitted that though she was the Managing Director of the Company she was not personally looking after the submission of returns and other day-to-day financial activities of the company at the relevant time. 3. I have gone through the records of the case and after considering the submissions made by the Official Liquidator, appeal filed by M/s. Triumph I .....

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