2015 (4) TMI 119 - SCH - Service Tax

Rejection of declaration under VCES , 2013 - whether an appeal under Section 86 of the Finance Act, 1994 against the order of rejection of declaration under VCES , 2013 filed by the assessee is maintainable - Held that - Court was under the impression that the appeal filed by the respondent-assessee was pending. In the counter affidavit filed by the respondent, it is brought to the notice of this Court that the appeal had already been decided on 23.12.2013 and that the order had already been accepted and implemented by the Revenue - it is necessary to go into that issue in the case of respondent herein, since in the case of the respondent, the issue has become academic - Appeal disposed of. This matter was recalled vide order dated 28-4-2016.

Summary

The Supreme Court granted leave in the case regarding the maintainability of an appeal under Section 86 of the Finance Act, 1994 against the rejection of a declaration under VCES, 2013. The appeal was disposed of as the issue had become academic for the respondent, leaving the question of law open.