A civil miscellaneous appeal against a Customs, Excise and Service Tax Appellate Tribunal order was withdrawn by the appellant department based on new instructions received, and the appeal was dismissed as withdrawn.
Civil Miscellaneous Appeal No.1100 of 2011 dismissed as withdrawn; substantial questions of law left open.
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 HIGH COURT OF JUDICATURE AT MADRAS
Dated: 17/6/2016
THE HONOURABLE MR.JUSTICE S.MANIKUMAR AND THE HONOURABLE MR.JUSTICE D.KRISHNAKUMAR Civil Miscellaneous Appeal No.1100 of 2011
The Commissioner of Central Excise Service Tax, No.1 Williams Road Contonment Tiruchirapalli 620 001. ...Appellant/Respondent
Vs 1. M/s. J.M.C.Educational Trust No.1 Anbagam Building Puthur Four Road Trichy 620 017. 2. The Customs, Excise & Service Tax Appellate Tribunal South Zonal Bench Chennai. ...Respondent/Appellants
Prayer: Appeal filed under Section 35 G of the Central Excise Act, 1944 against the Final Order No.1228 of 2010 dated 6/12/2010 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Chennai Bench at Chennai.
This Appeal has been filed against the Final Order No.1228 of 2010 dated 6/12/2010 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
“(i). Whether the Hon'ble Tribunal is legal and correct in following the ratio of the Hon'ble Kerala High Court's decision in the case of Malappuram Distt. Parallel Colleges Association vs. Union of India [2006 (2) STR 321 (Ker.)] in as much as the judgment of the Hon'ble High Court of Kerala was made on the facts of the case and was not to be followed as a precedent? (ii). Whether the Tribunal's order is legal and correct, despite the JMC not fulfilling the conditions of the Notification No.10/2003 S.T dated 20/6/2003, when it is an admitted fact that in respect of Alagappa University, JMC collected fee from the students in two parts, one in the form of Demand Draft favouring the University and the same is sent to the University and that they also collected another part amount for the JMC directly from the students at the rates prescribed by the University and this amount was meant for conducting classes for the students enrolled? (iii). Whether the Tribunal has erred in applying the ratio of the decision [Malappuram Distt. Parallel Colleges Association Vs. Union of India [2006 (2) STR 321 (Ker.)], without discussing the facts and its applicability to the instant case which has distinguishable facts?”
Sd/Assistant Registrar(CS IV)
//True Copy//
mvs.
To
+1cc to Mr.K. Magesh, Advocate, S.R.No.33962
+1cc to Mr.M. Santhana Raman, Advocate, S.R.No.33527
UG(CO)
EU(12/07/201
Civil Miscellaneous Appeal No.1100 of 2011
The Commissioner of Central Excise Service Tax, No.1 Williams Road Contonment Tiruchirapalli
M/s. J.M.C.Educational Trust No.1 Anbagam Building Puthur Four Road Trichy
The Customs, Excise & Service Tax Appellate Tribunal South Zonal Bench Chennai
S.Manikumar
D.Krishnakumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
