Sip Academy India Pvt Ltd vs The Additional Commissioner on 7 September, 2023
11. On the other hand, the learned counsel for the respondent
submits that there are several disputed question of facts. In this
connection, a reference was made to the break up in SCN.No.58 of 2012
dated 27.03.2012 wherein there are several receipts which have been
brought to tax. It is therefore submitted that these are the matters which
has to be decided by the Appellate Commissioner and Tribunal. It is
submitted that the orders were not passed earlier as the case was
transferred to call book, in view of the pendency of the issue before the
Hon'ble Supreme Court against the order passed by the Tribunal in
https://www.mhc.tn.gov.in/judis
6/9
W.P.No.11136 of 2022
K.K.Academy Pvt Ltd., V. Commissioner of Service Tax, Chennai
2011 (24) STR 702 (Tri-Chennai) has been stated in the counter and the
said appeal was withdrawn on 18.11.2020 on account of monetary policy