2017 (3) TMI 472 - AT - Service Tax

Change in the records of the Tribunal - change of appellant s name - this Bench has made a policy to dispose of all the pending appeals of 2007 by end of January 2017, these appeals shall be heard to reduce pendency. In the event, appellant remains absent, the matter shall be decided on its own merit - The stay granted by interim orders is extended till 20.4.2017 - miscellaneous application disposed off.

Summary

Issues:
1. Change of appellant's name on records
2. Infructuous miscellaneous application
3. Stay order on tax demand
4. Notice for appearance on pending appeals
5. Extension of stay order

Change of appellant's name on records:
The appellant sought to change its name on the records of the Tribunal due to a legal process. The counsel representing the appellant requested the change, and the Revenue did not object. The Tribunal allowed the change, and the new name of the appellant was updated in the respective appeals listed on the cause list.

Infructuous miscellaneous application:
One of the miscellaneous applications in Appeal No. ST/5/2010 became infructuous following the order allowing the change of appellant's name. The Tribunal noted this development and disposed of the application accordingly.

Stay order on tax demand:
The counsel informed the Tribunal about the multiple litigations concerning the taxability of contract receipts. Referring to a stay order from 2007, the appellant had been granted a stay on realizing the tax demand. The Tribunal extended the stay order until a specified date, cautioning that failure to appear on that date would result in the vacation of the stay order, allowing the department to collect the dues.

Notice for appearance on pending appeals:
Considering the pending appeals, including Appeal No. ST/175/2007, the Tribunal issued a notice for both parties to appear and argue the appeals without seeking adjournment. Emphasizing the need to reduce the appeal pendency, the Tribunal set a specific date for the appearance. The Tribunal warned that if the appellant failed to appear, the matter would be decided based on its merits.

Extension of stay order:
The Tribunal extended the stay granted by interim orders until a specified date. However, it clarified that if the appellant did not appear on the given date, the stay order would be lifted, allowing the department to collect the outstanding dues. The Tribunal disposed of all miscellaneous applications with the aforementioned directions, ensuring clarity on the course of action regarding the pending appeals.

*(Dictated and pronounced in open court)*