Madras High Court
CMA/1845/2019 of TAMILNADU VATERINARY AND ANIMAL SCIENCES UNIVERSIT Vs THE PRINCIPAL COMMISSIONER OF SERVICE TAX on 29 October 2026
CMA No. 1845 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-10-2026
CORAM
THE HON'BLE DR.JUSTICE ANITA SUMANTH
AND
THE HON'BLE MR.JUSTICE S.KARTHIKEYAN
CMA No. 1845 of 2019
CNR:{HCMA010447132019}
CMP No. 6175 of 2019
Tamilnadu Veterinary and
Animal Sciences University,
Madhavaram Milk Colony,
Chennai - 51,
Rep. By Its Registrar.
..Appellant(s)
Vs
The Principal Commissioner of Service Tax, Chennai North Commissionarate, 26/1, Mahatma Gandhi Road, Chennai – 600 034.
..Respondent(s)
Appeal filed under Section 35(a) of the Central Excise Act, 1944 to set aside the order of the Customs, Excise and Service Tax Appellate Tribunal vide note order No.1/2019, Appeal Diary No.415642/2018 dated 03.01.2019.
For Appellant(s):
Mr.Joseph Prabakar
for M/s. S.Vijayakumar
For Respondent(s):
Ms.S.Darshini
for Mr.SR.Sundar,
Senior Standing Counsel
CMA No. 1845 of 2019
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JUDGMENT
(Delivered by Dr.Anita Sumanth, J.) This Civil Miscellaneous Appeal has been filed by the appellant challenging an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT / Tribunal) dated 03.01.2019 rejecting the petition filed seeking waiver of mandatory / statutory pre-deposit.
2. The Tribunal in its order dated 03.01.2019 has noted that the only point argued was that the appellant, being a Government undertaking, is not required to pay service tax and hence sought waiver of pre-deposit. The Tribunal has, rightly, not entertained such a ground owing to the mandatory nature of the deposit. However, two months had been granted, upto 04.03.2019, to remit the amount, which was also not done. In light of the aforesaid facts and circumstances, we are wholly dis-inclined to intervene in order dated 03.01.2019.
3. We find that the questions raised by the assessee have been admitted on 08.03.2019. However, the questions relate to the merits of the matter, as to whether the appellant would be entitled to exemption under the Exemption Notifications. These questions do not arise from the order of the Tribunal and entertaining the questions on merits at this stage would tantamount to permitting the appellant to bypass the statutory remedy, which we do not propose to do.
4. In light of the aforesaid and faced with this position, Mr.Joseph
CMA No. 1845 of 2019
Prabakar, on instructions from the appellant and learned counsel on record, wishes to withdraw the appeal and makes an endorsement on the strength of which, the Civil Miscellaneous Appeal and the connected miscellaneous petitions are dismissed as withdrawn.
5. We grant liberty to the appellant to remit the pre-deposit within a period of one (1) week from date of this order, on compliance of which, the appeal will stand restored to the file of Registry of the CESTAT, to be decided in accordance with law.
6. This Civil Miscellaneous Appeal stands dismissed with liberty in terms of this order. No costs. (A.S.M, J.) (S.K, J.) 29-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes ssm To The Principal Commissioner of Service Tax, Chennai North Commissionarate, 26/1, Mahatma Gandhi Road, Chennai - 600 034.
CMA No. 1845 of 2019
DR.ANITA SUMANTH, J. AND S.KARTHIKEYAN, J. ssm CMA No. 1845 of 2019 29-10-2026