Madras High Court
M/S.Shanthi Builders vs The Customs Excise And Service Tax on 20 June, 2017
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, R.Suresh Kumar
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.06.2017
CORAM
THE HONOURABLE MR.JUSTICE RAJIV SHAKDHER
and
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
C.M.A.No.103 of 2015
and M.P.No.1 of 2015
M/s.Shanthi Builders,
Sorathur, Vallam Post,
Panruti Taluk,
Cuddalore. ... Appellant
Vs.
1. The Customs Excise and Service Tax
Appellate Tribunal,
Shastri Bhavan Annexe,
Chennai.
2. The Commissioner of Central Excise,
Puducherry Commissioner. ... Respondents
Prayer : Appeal filed under Section 35G of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994, against the Final Order No.40634/2014 (ST/40611/2014) dated 25.09.2014, passed by the first respondent.
* * *
For Appellant : Mr.K.Jayachandran
For Respondents : Ms.Hema Muralikrishnan,
Standing Counsel for R2
R1 - Tribunal
J U D G M E N T
(Judgment of the Court was delivered by RAJIV SHAKDHER,J.)
1. After some arguments, learned counsel for the appellant says, that since, limitation is in his way, he cannot, but concede that the order of the Tribunal cannot be assailed on that ground.
2. Therefore, learned counsel seeks to withdraw the appeal with liberty to assail the Show Cause Notice (in short, SCN) on the ground that the same could not have been issued, in view of the value of the taxable services, being below Rs.4,00,000/-.
2.1. For this purpose, learned counsel for the appellant, draws our attention to Notification No.6/2005-S.T., dated 01.03.2005, as amended by Notification No.8/2008-S.T., dated 01.03.2008.
3. In view of the aforesaid circumstances, the appeal is dismissed as withdrawn with liberty to the appellant to assail the SCN, if, he is otherwise entitled to in law. Resultantly, pending application shall stand closed. There shall, however, be no order as to costs.
[R.S.A.,J.] [R.S.K.,J.]
20.06.2017
gg
Speaking order / Non Speaking order
To
The Customs Excise and Service Tax
Appellate Tribunal,
Shastri Bhavan Annexe,
Chennai.
RAJIV SHAKDHER,J.
AND
R.SURESH KUMAR,J.
gg
C.M.A.No.103 of 2015
20.06.2017
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