2013 (2) TMI 799 - AT - Service Tax

Summary

Issues involved: Abuse of process of law in availing interim relief without cooperating for final disposal of appeal.

The judgment discusses the appellant's failure to provide updates on the status of the case before higher courts despite benefiting from a stay order since 2009. The Tribunal notes that the appellant's conduct amounts to an abuse of the legal process, causing prejudice to the Revenue. As a result, the Tribunal decides to vacate the stay order to enable the Revenue to recover its dues. A notice is issued to the appellant to justify their actions, with a hearing scheduled for April 11, 2013.

The Tribunal emphasizes that the appellant's behavior of not actively participating in the legal proceedings while enjoying the benefits of the stay order is unfair and detrimental to the Revenue's interests. By vacating the stay order, the Tribunal aims to ensure that the Revenue can pursue the recovery of the outstanding dues in accordance with the law. The appellant is given an opportunity to explain their actions before the Tribunal on a specified date.