2014 (9) TMI 972 - HC - Service Tax

Scope of the term client in view of the Circular B11/1/2000-TRU, dated 9-7-2001 - Learned counsel for the appellant submits that in spite of his best efforts, he could not get in touch with the appellant and reports no instructions. - Appeal Against the decision 2008 (9) TMI 140 - CESTAT, BANGALORE - Held that - we close the appeal, on reporting no instructions. It goes without saying that as and when the appellant feels that the cause of action in the appeal survives, it can take up appropriate steps to get the matter resurrected.

Summary

The High Court of Andhra Pradesh closed the appeal due to the appellant's counsel reporting no instructions. The appellant can take steps to reopen the case if needed. The miscellaneous petition in the appeal was also disposed of with no order as to costs.