Custom, Excise & Service Tax Tribunal
Abi Showatech India Ltd vs Commissioner Of Central Excise & St on 8 April, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH
CHENNAI
Appeal No.ST/S/42128/2013 & ST/42270/2013
[Arising out of Order-in-Appeal No.124/2013 (M-III) (ST) dt. 22.10.2013 passed by the Commissioner of Service Tax, Chennai]
ABI Showatech India Ltd. Appellant
Versus
Commissioner of Central Excise & ST,
Chennai-III Respondent
Appearance:
Smt.Sridevi, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent CORAM : Honble Shri D.N. Panda, Judicial Member Honble Shri R. Periasami, Technical Member Date of Hearing/Decision : 08.04.2015 FINAL ORDER No.40369/2015 Per D.N. Panda
Ld. counsel says that learned Commissioner (Appeals) did not appreciate that deputation of the employees would not amount to providing of man power supply service. Prima facie, considering the matter to be arguable before learned Commissioner (Appeals) who has dismissed the appeal for non-compliance, it is considered proper for that authority to hear the appeal on merit for which predeposit is dispensed. Appellant shall cause appearance before learned Commissioner (Appeals) within a month of receipt of this order making an application to fix the date of hearing.
2. In the result, both stay application and appeal are disposed in the manner indicated above.
(Dictated and pronounced in open court)
(R. PERIASAMI) (D.N. PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
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