Chennai Court February 2014 Judgments

Stc Third Eye Technology (i) Private Ltd. Vs. Commissioner of Service ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

P.K. Das, J. 1. After hearing the stay petition at length, we find that appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeal for hearing. 2. Heard both sides and perused the records. 3. There is demand of tax under the category of man power agency service for the period 2006-07 to 2010-11. The learned advocate on behalf of appellants fairly submits that initially the appellant decided to settle this issue before the Settlement Commission and therefore the matter was adjourned before the Commissioner (Appeals) on three occasions. He submits that finally the matter was fixed for hearing on 15.4.2013 and they vide letter dt.15.4.2013 requested for adjournment on the ground that they have changed their mind and as their counsel advised them to proceed in the adjudication proceedings instead of pursuing with Settlement Commission and therefore they sought time. Ld. advocate fairly submits that the said adjournm...