2025 (4) TMI 826

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.... 19.01.2023 and the appellant company was sold. She has further stated that the proceedings initiated are to be abated in view of the NCLT Order. 2.1 The Ld. Authorised Representative Ms. Anandalakshmi Ganeshram represented the Department who has narrated the facts leading to demand of service tax as given below. 2.2 The appellant viz., M/s. St. John Freight Systems Ltd. are holders of service tax registration for providing taxable services under the categories of Custom House Agent, Port Service, Steamer Agent, Tech. Inspection & Certification, Storage & Warehousing Service and Mandap Keeper, Rent-a-Cab and Maintenance or Repair Services as per the provisions of Chapter V of the Finance Act, 1994 and the Service Tax Rules, 1994. 2.3 On ....

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....f Customs vide Order-in-Original dated 21.12.2015 has confirmed the demand of service tax Rs.92,79,425/- under Section 73(2) of the Finance Act, 1994 and imposed interest and penalty under Sections 75, 77(1)(a) and 77(2) of the Finance Act, 1994 appropriated the tax amounts paid besides imposed penalties. 3. From the above, it is evident that the Appellant came under Liquidation, as such the proceedings pending in this appeal have become infructuous. 4. We have noted that the Hon'ble Apex Court in the case of Ghanshyam Mishra [2021 (9) SCC 656] has framed the question in Para-No. 2 as follows: - "2. The short but important questions, that arise for consideration in this batch of matters, are as under: (i) ...... (ii) ........ (iii....