2014 (12) TMI 474

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....HE RESPONDENT : SRI: C P AYAPPA, ADV JUDGEMENT Per: N Kumar: The revenue has preferred these appeals against the order passed by the Tribunal, granting relief to the assessee. 2. These appeals were admitted to consider the following substantial questions of law on 08.07.2009 as under:     "1. Whether the Appellate Authorities were correct in holding that telecommunication char....

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....ollowing the said judgment, the substantial question of law No.1 is answered in favour of the assessee and against the revenue. 4. However, he has submitted that the revenue has challenged the judgment of this Court in the Apex Court and is pending consideration. In the event of Apex Court holding the other substantial question of law in favour of the assessee, then consequently, the order shall ....

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....med by the splitting up or the reconstruction of a business already in existence and it is not formed by the transfer to a new business of machinery or plant previously used for any purpose. It is not disputed that all the three conditions are fulfilled in this case. It is contended that without registration, no manufacturing activity could ever take place and therefore, the registration is shown ....