2014 (11) TMI 81 - AT - Service Tax

Modification of stay order - Held that - On going through the order dated 25.09.2013 passed by us, there cannot be any error apparent found in the order. This is because, the Tribunal after hearing both sides has come to the conclusion that the stay order passed by the Hon ble Supreme Court is required to be followed. If there is a grievance, the remedy lies in filing the appeal and not in seeking modification. In the absence of any error apparent from the order, we consider the submissions made by the learned A.R. to be appropriate and accordingly the application is rejected. However, in the interest of justice appellant is given another eight weeks time to fulfill the directions - Decided partly in favour of assessee.

Summary

The appellant filed a miscellaneous application seeking modification in the stay order, claiming the transaction as a joint venture to avoid service tax liability. The Tribunal rejected the modification request, stating that it can only be considered for errors apparent from the records. The application was rejected, but the appellant was given eight weeks to fulfill the directions from the previous order.