2017 (7) TMI 1391 - AT - Service Tax

Maintainability of appeal - the appeal is of the year 2007 and it has been pending before the Tribunal for more than a decade. Ahead of the transition of Indirect Tax to GST, this Tribunal has been given a mandate to dispose of all old cases at least prior to 2007 - HELD THAT - It would be appropriate and prudent to close the file for the purpose of statistics. It is made clear that the appeal along with stay order / interim orders, if any, will continue before the Tribunal and the matter is closed only for the purpose of statistics - Both sides are at liberty to file application before the Tribunal to reopen the matter as and when the case is disposed by the Hon ble High Court or in case of any change of circumstance. The appeal is disposed as file closed.

Summary

The appellate tribunal decided to close the file for statistical purposes due to the long pendency of the appeal since 2007. The case remains open for further proceedings based on the decision of the High Court or any change in circumstances. The appeal was disposed with the file closed.