https://www.taxtmi.com/caselaws?id=763723 The Tribunal dismissed the Department's appeal against the Order-in-Original regarding the Service Tax liability of the respondent, a dental hospital, for the period from August 2010 to March 2015. The respondent was under liquidation, rendering the appeal infructuous. Citing Rule 22 of the CESTAT (Procedure) Rules, 1982, which mandates the abatement of proceedings in such cases, and the absence of an application for continuance by the Official Liquidator, the Tribunal concluded that the appeal should abate and dismissed it accordingly. en-us Tue, 10 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763723 The Tribunal dismissed the Department's appeal against the Order-in-Original regarding the Service Tax liability of the respondent, a dental hospital, for the period from August 2010 to March 2015. The respondent was under liquidation, rendering the appeal infructuous. Citing Rule 22 of the CESTAT (Procedure) Rules, 1982, which mandates the abatement of proceedings in such cases, and the absence of an application for continuance by the Official Liquidator, the Tribunal concluded that the appeal should abate and dismissed it accordingly. Case-Laws Service Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763723