2012 (5) TMI 490

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..... Panda, Member (J)]. -  Ld. Counsel for the respondent has made prayer for adjournment of the matter on his health ground. When we found that the adjudication order has proceeded to tax the training provided to the buyer of the machine, we are prima facie of the view as to whether Revenue has a case to pursue. 2. Ld. DR explains that when the money was received for providing training th .....

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..... mercial activity of the appellant nor also commercial activity of such nature as known to the fiscal laws was carried out by Respondent. In view of our such observation, we consider that keeping the Appeal pending shall not serve any useful purpose. Therefore, both stay application and appeal of Revenue are dismissed. [Dictated & Pronounced in the open Court]
Case laws, Decisions, Judgements, .....

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