2025 (1) TMI 632

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....ON'BLE JUSTICE HIRANMAY BHATTACHARYYA Appearance : For the Appellant: Mr. Uday Shankar Bhattacharya, Adv. Ms. Ekta Sinha, Adv.   For the Respondent: Ms. Swapna Das, Adv. Mr. Siva Kumar G., Adv.   The Court : There is a delay of 366 days in preferring the instant appeal. 2. As we are required to see whether any substantial question of law arises for consideration, we exercise discre....

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....Kolkata - 700001, it shall be substituted as "Indian Bank (formerly known as Allahabad Bank, Kolkata, having its corporate office at 254-260, Avvai Shanmugam Salai, Royapettah, Chennai - 600014 and local office at 2, Netaji Subhas Road, Kolkata-700 001"). 4. The registry is directed to make necessary correction in the cause title. 5. The revenue has raised the following substantial questions of ....

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....e was aggrieved by the order passed by the adjudicating authority dropping the proposal in the show-cause notice which was issued to the respondent bank after considering the reply given by the respondent. The learned Tribunal has elaborately examined the factual position and concurred with the decision taken by the adjudicating authority in dropping the proposal in the show cause notice. It was f....

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....ve always paid the taxes as and when applicable on time and all the returns have been filed on time and all the activities are known to the department and in the draft show cause notice it is no where mentioned that the assessee has ever defaulted in the past or is a regular defaulter in respect of the payment of service tax on the services provided by them. Furthermore, the Tribunal found that th....