Tribunal Appeal Abates Upon NCLT Resolution Plan Approval: CESTAT

Dhanalakshmi Paper Mills Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) Background of the Case: Dhanalakshmi Paper Mills Pvt. Ltd. is engaged in the manufacture of paper and paper products. The controversy arose when it was discovered that the company had imported machinery during the fiscal year 2006 – 07. This machinery procurement involved the payment of a commission to a foreign agency, falling under the purview of Business Auxiliary Service. However, the company had not fulfilled its service tax liability related to this commission payment. Show Cause Notice and ...