Commissioner Of Service Tax v. M/S Financial Software Systems

2024:MHC:4063 C.A.M.No.3139 of 2013

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.12.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN C.M.A.No.3139 of 2013 Commissioner of Service Tax, "Newry Towers", No.2054-I, 2nd Avenue, 12th Main Road, Anna Nagar, Chennai-600 040.

... Appellant vs M/s.Financial Software Systems Private Limited, G-4, 1st Cross Street, SIPCOT IT Park, Rajiv Gandhi Salai, Navalur, Chennai-603 103.

... Respondent Prayer: Appeal filed under Section 35G(2) of Central Excise Act, 1944 read with Section 83 of Finance Act, 1994, against Final Order No.400492013 dated 05.02.2013 of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai (CESTAT for short). For Appellant :

Mr.M.Santhanaraman Senior Panel Counsel For Respondent :

Mr.G.Arunmozhi for M/s.K.Vaitheeswaran https://www.mhc.tn.gov.in/judis 1/2

C.A.M.No.3139 of 2013 DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) Mr.M.Santhanaraman, learned Senior Panel Counsel, appearing for the appellant would submit that the Department does not pursue this Civil Miscellaneous Appeal on account of low monitory effect and makes an endorsement to this effect, recording which, this Civil Miscellaneous Appeal is dismissed as withdrawn. No costs. [A.S.M., J] [G.A.M., J] 05.12.2024 Index:Yes/No Speaking order vs C.M.A.No.3139 of 2013 https://www.mhc.tn.gov.in/judis 2/2