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2008 (11) TMI 599 - AT - Service Tax

Issues:
1. Clarification on the constitution of the Committee on Disputes (COD) as directed by the Apex Court.
2. Requirement of COD clearance for the appeal to proceed.
3. Direction to the Joint Commissioner of Disputes Resolution (JCDR) to obtain information from the Union Cabinet Secretariat.

Analysis:
1. The judgment pertains to an appeal by M/s. M.S. Discom Ltd., a PSU of the Government of Maharashtra, requiring COD clearance for resolution. The appellant's counsel referred to a previous judgment by the Apex Court outlining the formation of a committee to resolve disputes between Central and State Government entities. The committee was to include specific officials from both levels of government and the concerned undertakings. However, the confirmation of the committee's constitution was uncertain, prompting the Tribunal to seek clarity. The Tribunal emphasized the importance of COD clearance for the appeal but indicated a willingness to proceed without it if the committee was not in place.

2. The Tribunal's decision hinged on the existence of the Committee on Disputes (COD) as mandated by the Apex Court. The Tribunal requested the Joint Commissioner of Disputes Resolution (JCDR) to verify the committee's status by obtaining information from the Union Cabinet Secretariat. This step was deemed necessary to determine whether COD clearance was a prerequisite for the appeal to progress. The Tribunal's approach underscored the significance of adhering to the directives regarding the committee's formation for resolving disputes between government entities effectively.

3. The Tribunal's directive to the JCDR to gather authentic information from the Union Cabinet Secretariat by a specified date highlighted the proactive stance taken to ascertain the presence of the mandated committee. By setting a deadline for the report, the Tribunal demonstrated a commitment to ensuring compliance with the directives laid down by the Apex Court regarding the constitution and functioning of the Committee on Disputes. The emphasis on obtaining accurate information reflected the Tribunal's dedication to upholding legal procedures and facilitating the resolution of disputes in a structured manner.

This comprehensive analysis encapsulates the Tribunal's considerations regarding the Committee on Disputes, the necessity of COD clearance, and the proactive steps taken to verify the committee's existence, as outlined in the judgment.

 

 

 

 

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