The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has abated the Service Tax appeal filed by the Department, noting that the company is under liquidation and no application for continuance has been made by the official liquidator.
The assessee-respondent, Vasan Dental Hospitals Private Limited, was engaged in providing dental related treatments. They are registered with the Service Tax Department under the
category of ‘Health Services’.
The Respondent, despite being registered, had not paid Service Tax from August 2010 to March 2015 and filed Nil ST-3 returns, which led to a notice dated 01.06.2015 seeking details of specified services which were rendered by the respondent…