Commissioner Of Service Tax-Ii v. M/S.A.F.Ferguson And Company

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 10.9.2018 CORAM :

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN Civil Miscellaneous Appeal No.1509 of 2015 Commissioner of Service Tax-II, Anna Nagar, Chennai-40.

...Appellant Vs M/s.A.F.Ferguson & Company, T.Nagar, Chennai-17.

...Respondent

APPEAL under Section 35G of the Central Excise Act, 1944 against final order No.40897/2014 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai dated 27.11.2014.

For Appellant :

Mrs.Hema Muralikrishnan, SSC For Respondent :

Mr.A.Jenasenan Judgment was delivered by T.S.SIVAGNANAM,J The appeal by the Revenue has been directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 27.11.2014. The appeal has been admitted on 06.8.2015 on the following substantial questions of law :

"(i) Whether the CESTAT was right in holding that the respondent was entitled to exemption from 16.10.1998 to 31.7.2002 under Notification No.59/98-ST dated 16.10.1998 for the services rendered under the category Management Consultant through the said taxable service was not performed in their professional capacity ? And (ii) Whether the CESTAT was right in holding that in view of the amending Notification No.15/ 2002-ST dated 1.8.2002, services under the said category could be subjected to levy only from 1.8.2002 ?"

https://hcservices.ecourts.gov.in/hcservices/

2. The learned Senior Standing Counsel for the appellant seeks permission to withdraw the above appeal based on the Board's monetary policy circular. She would submit that on account of the monetary limit in this appeal, which is lesser than the threshold fixed by the Board's circular dated 11.7.2018, she has been instructed to withdraw the appeal.

3. The said submission of the learned Senior Standing Counsel for the Revenue is placed on record. The above civil miscellaneous appeal is dismissed as withdrawn and the substantial questions of law framed in this appeal are left open. No costs.

Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar RS To

1. The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, No.26, Sastri Bhavan Annexe Building, Haddows Road, Chennai-6.

2.The Commissioner of Service Tax-II, No.2054-I, 2nd Avenue 12th Main Road, Anna Nagar, Chennai - 600 040.

+1cc to Mrs.Hema Murali Krishnan, Advocate, S.R.No.62720 CMA.No.1509 of 2015 SS(CO) rrs 05/10/2018 https://hcservices.ecourts.gov.in/hcservices/