2016 (2) TMI 581

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....ndent : Mr. V. Sundareswaran JUDGMENT ( Judgment of the 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 Rs. 9,33,280/- was demanded from the Assessee, thr....

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....pportunity 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 counsel was hospitalized and....

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....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 Supreme Court struck down those provisions, the Government effected retrospective amendment relevant provisions of the Act. (b) As per Section 68 of the Finance Act, 1994 (as amended), every person providing taxable serv....

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.... 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. However, the order has been passed on the date of hearing itself and it is not known whether written argument would have reached the CES....