2018 (8) TMI 562 - HC - Service Tax

Whether the Hon ble Tribunal is right in dismissing the appeal even though the retrospective amendment with regard to the payment of service tax is pending before the Hon ble Apex Court? Held that - The Order dismissing the Appeal is consequential to Order, dated 30-12-2014. It could be seen from the Memorandum of Grounds of Appeal that the appellant has failed to question Order, dated 30-12-2014, passed in the stay application. Unless the appellant has questioned the said order, it is not entitled to question the consequential order. The Appeal is wholly misconceived and the same is, accordingly, dismissed.

Summary

Issues involved:
1. Dismissal of appeal by the Appellate Tribunal without considering legal aspects.
2. Failure to question the order related to stay application leading to dismissal of appeal.

Analysis:
1. The appellant, a Municipality, filed an appeal against an order dated 17-07-2012, with the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal directed the appellant to deposit the dues within eight weeks, failing which the appeal would be dismissed. The appellant did not comply, resulting in the dismissal of the appeal. The High Court held that the dismissal was consequential to the order of 30-12-2014, and since the appellant failed to question that order, they were not entitled to challenge the dismissal. The High Court found the appeal to be misconceived and dismissed it accordingly.

2. The High Court highlighted that the appellant did not question the order passed in the stay application on 30-12-2014, which led to the dismissal of the appeal. The Court emphasized that unless the appellant challenged the said order, they could not challenge the subsequent dismissal order. Due to this failure, the High Court deemed the appeal as wholly misconceived and upheld the dismissal. Additionally, the Court disposed of related applications as infructuous following the dismissal of the appeal.