2009 (2) TMI 718 - AT - Service Tax

Summary

Issues:
1. Appeal allowed by Tribunal, challenged by Department in High Court.
2. High Court observations on the appeal of M/s. Narinder Arora & Associates.
3. Disposal of appeal of M/s. Jatinder & Co., Architects by Tribunal.
4. High Court order on the appeal of M/s. Jatinder & Co., Architects.
5. Registry error in listing appeals for hearing.
6. Agreement that High Court did not remand the appeals to Tribunal.

Analysis:
The judgment pertains to appeals allowed by the Tribunal and challenged by the Department in the High Court. In the case of M/s. Narinder Arora & Associates, the High Court refrained from remanding the matter back to the Tribunal despite expressing disapproval of the Tribunal's disposal method due to the insignificant amount involved. This decision was based on the observation that the Tribunal's order was not interfered with. On a similar note, the appeal of M/s. Jatinder & Co., Architects was disposed of by the Tribunal, and the High Court, in line with the Narinder Arora case, disposed of this appeal in similar terms without remanding it back to the Tribunal.

The judgment highlighted a mistake made by the Registry in assuming that the appeals had been remanded to the Tribunal, leading to their listing for hearing. However, both sides agreed that the High Court did not issue any remand orders. Consequently, the matter was considered closed as the High Court did not interfere with the Tribunal's earlier orders, and there was no requirement for a fresh hearing of the appeals. The judgment concluded by instructing the distribution of the order copies to both parties, signifying the closure of the matter based on the Tribunal's original decisions that remained unaltered by the High Court.