A Single Bench of the Madras High Court recorded that the appellant sought to withdraw the Civil Miscellaneous Appeal as a small cause case under the National Litigation Policy. The Court dismissed the appeal as withdrawn and left questions of law open.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 : 22.09.2021
CORAM :
THE HON'BLE MR. JUSTICE T.S. SIVAGNANAM
AND
THE HON'BLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP
C.M.A.No.1064 of 2016
Commissioner of Service Tax-II
“Newry Towers”, 12th Main Road, 2nd Avenue,
Anna Nagar,
Chennai – 600 040.
... Appellant/Respondent
Vs.
M/s. Polaris Software Lab Limited,
(presently M/s Polaris Consulting & Services Limited)
No.34, Old Mahabalipuram Road,
Ekkattur Village, Paddur Post,
Kelambakkam – 603 103. ... Respondent/Appellant
Civil Miscellaneous Appeal filed under Section 35G(2) of
Central Excise Act, 1944, read with Section 83 of Finance Act,
1994, against Final order No.41418 of 2015 dated 29.09.2015 on
the file of the Customs, Excise & Service Tax Appellate
Tribunal, South Zonal Bench, Chennai.
For Appellant : Mr.Rajnish Pathiyil
Senior Central Government Standing Counsel
and Mr.A.P.Srinivas
Senior Standing Counsel
(Judgment was delivered by T.S. SIVAGNANAM, J.)
Heard Mr.Rajnish Pathiyil, learned Senior Central
Government Standing Counsel for the appellant.
2.From the case bundle, it is seen that, earlier,
Mr.A.P.Srinivas, learned Senior Standing Counsel, has circulated
a letter to the Registry, dated 30.08.2021, seeking to withdraw
this appeal on the ground that it is a Low Tax Effect case and
covered by the National Litigation Policy.
3.Recording the said letter, this Civil Miscellaneous
Appeal is dismissed as withdrawn and the questions of law are
left open. No costs.
Sd/-
Assistant Registrar (CS-II)
// True Copy //
Sub Assistant Registrar
jeni/mkn
To
1.The Customs, Excise & Service Tax Appellate Tribunal,
South Zonal Bench, Chennai.
Copy to
The Section Officer, VR Section, High Court, Madras.
+1CC to Mr.Rajnish Pathiyil, Advocate, SR.No. 48728
+1CC to Mr.McGan Law Firm, Advocate, SR.No. 48658
C.M.A.No.1064 of 2016
BS(CO)
B.VC (22/10/2021)
2 provisions across 2 enactments
T.S. Sivagnanam
Sathi Kumar Sukumara Kurup
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court