2015 (8) TMI 1008 - HC - Service Tax

Demand of service tax - Invocation of extended period of limitation - Assessee preferred the appeal before supreme court - held that - The assessee s appeal against the order of the learned Tribunal, having been entertained by the Supreme Court, there can be no question of this Court entertaining the appeal of the Revenue. The grounds on which the Revenue intends to prefer the appeal, is not material. In our view the Revenue should also approach the Supreme Court and not this Court. - Decided against Revenue.

Summary

Issues Involved:
Appeal preferred by Revenue against Customs, Excise & Service Tax Appellate Tribunal's order dated 2nd April, 2013 in Service Tax Appeal No. 30/07.

Analysis:

The judgment by the High Court of Calcutta involved an appeal by the Revenue against an order passed by the Customs, Excise & Service Tax Appellate Tribunal. The Tribunal's order dated 2nd April, 2013 in Service Tax Appeal No. 30/07 was challenged by both the Revenue and the assessee. The respondents were represented by Mr. N.K. Poddar, Senior Counsel, along with other advocates. It was noted that the assessee had already filed an appeal in the Supreme Court, which had been entertained by the Supreme Court on 19th July, 2013. The High Court highlighted that since the assessee's appeal was already being considered by the Supreme Court, there was no basis for the High Court to entertain the Revenue's appeal. The Court emphasized that the Revenue should also approach the Supreme Court for their appeal, rather than seeking relief from the High Court.

The High Court rejected the argument put forth by Mr. Maiti, the Advocate for the appellant, that the High Court should entertain the appeal and adjourn it indefinitely until the Supreme Court's decision. The Court expressed its inability to entertain the appeal unless directed by the Supreme Court. Consequently, the High Court dismissed the appeal by the Revenue, granting them the liberty to approach the Supreme Court directly. The judgment concluded by mentioning that an urgent certified copy of the order would be provided to the parties upon application and compliance with necessary formalities.