The Commissioner of v. M/S.Eta Travel Agency
Case brief
What is this about?
Service tax appeal withdrawn for demand below CBIC monetary-litigation threshold; CMA.No.2648 of 2007, High Court of Judicature at Madras, decided 03-12-2025; appellant Commissioner of Service Tax vs M/s.ETA Travel Agency and CESTAT South Zonal Bench; appeal under Section 35G Central Excise Act, 1944 r/w Section 83 Finance Act, 1994 against CESTAT Chennai Final Order No.452 of 2007 dated 20.04.2007; memo dated 25.11.2024 citing CBIC Instructions CBIC160390/20/2024-JC-CBEC dated 06.08.2014; dismissed as withdrawn, questions of law left open, no costs, connected M.P.No.1 of 2007 closed; bench: Dr. Justice Anita Sumanth (author) with Justice Mummineni Sudheer Kumar.
What did the court decide?
None — appeal dismissed as withdrawn at the appellant Department's request (memo dated 25.11.2024); questions of law left open to be decided in an appropriate matter; no costs; connected M.P.No.1 of 2007 closed.