P.A.P. CHIDAMBARA NADAR Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) This is an appeal, whereby, challenge is laid to the order dated 3-5-2011, passed by the Customs, Excise and Service Tax Appellate Tribunal (in short, the Tribunal).

(2.) The appellant is aggrieved by the fact that the Tribunal, without getting into the merits of the matter, allowed the appeal of the Revenue, on the first returnable date, after notice was issued, in the appeal.

(3.) Learned counsel for the appellant says that apart from the fact that due opportunity was not given by the Tribunal to contest the case, the Tribunal has fallen into error, in over-looking the fact that the assessee is the recipient of service and therefore, not liable to pay service tax.