2016 (1) TMI 1294 - HC - Central Excise

Levy of service tax - commission earned by the appellant acting as foreman conducting the chit funds - Held that - writ Petitions stand disposed of reserving liberty to the petitioner to file necessary application for modification of the impugned orders vide Annexures A and B within a period of one week from the date of receipt of the copy of this order - petition disposed off.

Summary

Issues:
Challenge to correctness of orders dated 05.05.2014 and 12.10.2015 in Misc. Order Nos.21115-21126/2014 and Misc. Order Nos.21428-21431/2015 passed by the Tribunal.

Analysis:

The High Court of Karnataka, comprising Hon'ble Mr. Justice N K Patil and Hon'ble Mrs. Justice S Sujatha, entertained a matter listed for admission, which was subsequently taken up for final hearing with the consent of the counsels for both parties. The petitioner contested the validity of the orders dated 05.05.2014 and 12.10.2015 in Misc. Order Nos.21115-21126/2014 and Misc. Order Nos.21428-21431/2015 issued by the Tribunal, as evidenced by annexures "A" and "B" respectively. The court heard arguments from both parties' counsels.

During the proceedings, the petitioner's counsel, Sri V. Raghuraman, requested the dismissal of the writ petitions with the liberty for the petitioner to file an application for modification of the aforementioned orders before the Tribunal within one week from the receipt of the court's order. The court duly recorded this submission for the record.

Consequently, the High Court disposed of the Writ Petitions, allowing the petitioner the liberty to submit the necessary application for modification of the impugned orders within one week from receiving the court's order. Should such an application be filed, the Tribunal was directed to review and decide on the matter based on its merits and in compliance with the law, ensuring a fair hearing for both parties. Importantly, all contentions raised in the petitions were preserved for future consideration.