2015 (3) TMI 436

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.... 2. The case relates to the adjudication order passed by the jurisdictional Commissioner demanding service tax on the appellant alleging that the services rendered by the appellant to the Tamil Nadu Slum Clearance Board would attract service tax liability on the premise that construction of residential complex service is a taxable service. 3. Heard Mr.P.S.Raman, learned senior counsel appearing for the appellant and Mr.Sundareswaran, learned standing counsel appearing for the 2nd respondent. 4. Mr. P.S.Raman, learned senior counsel placed reliance upon the following orders to impress upon the Court that there is no element of service tax liability and, prima facie, it is a case of no service tax liability and, therefore, the order of ....

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....tself, the appellant had given a request for adjournment, but the Tribunal, without recording the said request, has stated that there was no appearance and, therefore, adjourned the appeal to 31.12.14. In the meantime, the appellant/assessee had engaged the services of Mr.S.Venkatachalam, Advocate of Chennai, who submitted a letter on 29.12.14, which, for better clarity, is extracted hereunder :- To The Asst. Registrar Customs, Excise and Service Tax Appellate Tribunal Shastri Bhavan Annexe 1st Floor No.26, Haddows Road Chennai 600 006. Sir, Sub : Request for adjournment  in the matter of V.Sathyamoorthy & Co. - Reg. Ref : Stay Application No.ST/Stay/41303/2014 in App....

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....ardship may be caused by this order to the appellant, as an interim modality, we direct the applicant to deposit Rs. 4,00,00,000/= (Rupees Four Crores only) within 4 weeks from receipt of the order adjusting any amount deposited against adjudicated demand (subject to verification by Revenue) and make compliance on 24.2.2015. 7. Subject to compliance with above direction, there shall be waiver of predeposit of balance demand in question and stay of recovery during pendency of the appeal." 8. Though a plea is made by the learned senior counsel on the merits of the appeal itself, this Court, at this point of time, is not inclined to dwell on the merits, as this Court is inclined to remand the matter back to the Tribunal on the plea of wa....