2024 (12) TMI 1303

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.... the Appellant-Department. 3.1 Brief facts are that M/s. Vasan Dental Hospitals Private Limited (hereinafter referred to as 'Respondent') who were engaged in providing dental related treatments. They are registered with Service Tax Department under the category of 'Health Services'. On the basis of intelligence gathered, the Respondent have not paid any Service Tax during the period from August 2010 to March 2015 since taking registration from the Service Tax Department and they have filed Nil ST-3 returns for the above-mentioned period. In this regard, the Letter dated 01.06.2015 was sent to the Respondent calling for details of 'Cosmetic or Plastic Surgery Services' during the period April 2010 to March 2015 and 'Health Services' from Ju....

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.... imposing penalty under Sections 75, 76, 77 and 78 of the Finance Act, 1994. 3.3 After the due process of adjudication, vide Order-in-Original No. TCP/EXCUS/17/2016 (ST) dated 20.06.2016, the Adjudicating Authority has confirmed the Service Tax demand amounting to Rs.6,43,911/- for the period from August 2010 to June 2012 and Rs.87,53,315/- for the period July 2012 to March 2015 under Section 73(2) of the Finance Act, 1994 and also ordered to pay interest and penalties under Sections 75, 77(1)(a), 77(2), 78(1) and 78A(a) of the Act ibid. 3.4 Being aggrieved by the Order passed by the Adjudicating Authority, the Department came on appeal before this Tribunal. 4. A perusal of the records and submissions of the Ld. Authorised Representative....

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....Authority, all such claims, which are not a part of resolution plan, shall stand extinguished and no person will be entitled to initiate or continue any proceedings in respect to a claim, which is not part of the resolution plan; (ii)....." 7. At this juncture, it is also expedient to refer to Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 which reads as follows: - "RULE 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an applic....