The Tribunal dismissed an unprosecuted service tax appeal due to the appellant's non-appearance despite sufficient opportunities and a final adjournment.
Appeal dismissed for lack of prosecution.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA
REGIONAL BENCH – COURT NO. 1
Service Tax Appeal No. 76081 of 2017
(Arising out of Order-in-Original No. 27/COMMR/STA/KOL/16 dated 23.03.2017 passed by the Commissioner, Service Tax Audit Commissionerate, Kolkata, Kendriya Utpad Shulk Bhawan, 3rd Floor, 180, Shantipally, Rajdanga Main Road, Kolkata, West Bengal, PIN – 700 107)
M/s. Tantia Constructions Limited : Appellant
25/27, Netaji Subhas Road, Kolkata – 700 001
VERSUS
Commissioner, : Respondent Service Tax Audit Commissionerate, Kendriya Utpad Shulk Bhawan, 3rd Floor, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107
APPEARANCE:
None for the Appellant
Shri S. Dutta, Authorized Representative, for the Respondent
CORAM:
HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NO. 75339 / 2026
DATE OF HEARING / DECISION: 10.03.2026
ORDER: [PER SHRI ASHOK JINDAL]
Today when the matter was called for hearing, none appeared on behalf of the appellant nor was any request for adjournment received from them. We find that sufficient opportunities were given to the appellant to represent their case, but they have remained unrepresented. In fact, on the previous date of hearing, the matter had been adjourned as a last opportunity, but despite that they have failed to appear. Therefore, it appears that the appellant is not interested in pursuing this appeal before the Tribunal.
Page 2 of 2
Appeal No.: ST/76081/2017-DB
Sd/-
(ASHOK JINDAL) MEMBER (JUDICIAL)
Sd/-
(K. ANPAZHAKAN) MEMBER (TECHNICAL)
Sdd
M/s. Tantia Constructions Limited
Commissioner, Service Tax Audit Commissionerate
Ashok Jindal
K. Anpazhakan
As recorded by the court registry
An appeal in a service tax matter before CESTAT.
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
