2014 (1) TMI 1378 - AT - Service Tax

Transfer of case - Head office situated in Mumbai - Held that - appeal arising from an order passed by the Commissioner of Service Tax, Mangalore shall be maintained before us and heard by this bench only in terms of CESTAT Public Notice No. 2/2005 dated 05.08.2005 - Decided against Appellant.

Summary

Issues:
1. Transfer of case to West Zonal Bench, Mumbai
2. Out-of-turn hearing and disposal of the appeal
3. Incorporation of additional grounds in the memorandum of appeal
4. Adjournment of hearing on stay application

Transfer of Case to West Zonal Bench, Mumbai:
The appellant filed a miscellaneous application seeking the transfer of the case to the West Zonal Bench in Mumbai, citing the location of the appellant's Head Office in Mumbai and difficulties in engaging a counsel to appear before the current bench. However, it was noted that the appeal arising from the order passed by the Commissioner of Service Tax, Mangalore should be maintained and heard by the current bench in accordance with CESTAT Public Notice No. 2/2005. Consequently, the miscellaneous application for transfer was dismissed, and it was decided that the appeal and other applications would be handled by the current bench.

Out-of-Turn Hearing and Disposal of the Appeal:
One of the miscellaneous applications, No. 329/2012, requested an out-of-turn hearing and disposal of the appeal. It was clarified that this application could only be considered after the disposal of the stay application. The remaining miscellaneous application aimed at incorporating additional grounds in the memorandum of appeal was to be addressed at the final hearing stage of the appeal. The appellant's written submissions did not contain arguments on these applications as she was expecting to move them before the Mumbai Bench. Consequently, the hearing on the stay application was adjourned for the sake of justice and was directed to be listed on a specific date.

Adjournment of Hearing on Stay Application:
The hearing on the stay application was adjourned, and the same was directed to be listed on a specific date for further proceedings. It was decided that the remaining miscellaneous applications would be taken up at appropriate stages after the disposal of the stay application. This decision was made in the interest of justice to ensure all applications were considered properly and in due course.

This comprehensive analysis of the judgment highlights the various issues addressed by the Appellate Tribunal CESTAT Bangalore, providing a detailed insight into the decisions made regarding the transfer of the case, out-of-turn hearing, incorporation of additional grounds, and the adjournment of the stay application.