The appellant, Department of Excise, withdrew the Civil Miscellaneous Appeal filed against the Tribunal's Final Order. The Court dismissed the appeal as withdrawn and left the substantial questions of law open.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 C O R A M THE HONOURABLE MR.JUSTICE S.MANIKUMAR AND THE HONOURABLE MR.JUSTICE D.KRISHNAKUMAR Civil Miscellaneous Appeal No.2051 of 2011
The Commissioner of Central Excise
& Service Tax
No.1 Williams Road, Contonment
Tiruchirapalli 620 001. ...Appellant/Respondent
Vs
1. M/s. Trichy Institute of Management
Studies (P) Ltd
73/12 Annamalai Nagar
Salai Road
Trichy 620 018.
2. The Customs, Excise & Service Tax
Appellate Tribunal
South Zonal Bench
Chennai. ...Respondents/Applicants
Prayer: Appeal filed under Section 35 G of the Central Excise Act, 1944 against the Final Order No.286 of 2011 dated 7/2/2011 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Regional Bench at Chennai and uphold the order passed by the Commissioner (Appeals).
For appellant : Mr.M.Santhana Raman
This Appeal has been filed against the Final Order No.286 of 2011 dated 7/2/2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Regional 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 TIMS 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, TIMS 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 TIMS 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//
Sub Assistant Registrar
mvs
TO
Civil Miscellaneous Appeal No.2051 of 2011
UG(CO)
EU 12.17.16
2 provisions across 2 enactments
Commissioner of Central Excise & Service Tax
M/s. Trichy Institute of Management Studies (P) Ltd
The Customs, Excise & Service Tax Appellate Tribunal
S.Manikumar
D.Krishnakumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
