2019 (9) TMI 1213 - SC - Service Tax

Liability of tax - Monetary limit - Tour Operator Services - It is submitted that instead of multiplying the proceedings, it is but appropriate that the Department takes a holistic view of the matter and make appropriate statement before this Court on the next occasion - HELD THAT - We defer the hearing of these matters till 7th November, 2019, to be listed in the miscellaneous list under caption For Directions .

Summary

Issues:
1. Dismissal of appeals and pending applications.
2. De-linking of certain appeals.
3. Writ petitions concerning tax liabilities of assessee(s) below two crores.
4. Reference to previous decisions by Customs, Excise, and Service Tax Appellate Tribunal and the Supreme Court.
5. Submission for a holistic view by the Department and representation to the Central Board of Indirect Taxes and Customs (CBIC).
6. Deferral of hearing till a specified date.

Analysis:
1. The judgment begins by addressing the dismissal of certain appeals and pending applications, specifically mentioning the case numbers involved and stating that they are dismissed as withdrawn in accordance with the signed order.

2. Following the dismissal of appeals, the judgment de-links certain other appeals and directs for them to be listed in the usual course, providing clarity on the procedural aspect of these cases.

3. The judgment then delves into the writ petitions concerning tax liabilities of assessee(s) below two crores. It references a previous decision by the Customs, Excise, and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai, and its subsequent affirmation by the Supreme Court in a related case. The counsel for the petitioner(s) argues for a holistic approach by the Department in light of these precedents.

4. The counsel for the respondent-Department acknowledges the submissions made and agrees that representations can be made to the Central Board of Indirect Taxes and Customs (CBIC) for further examination of the matter within a specified timeline, indicating a willingness to consider the petitioner(s) stance.

5. The judgment concludes by deferring the hearing of these matters until a set date in the future, specifically noting that the cases will be listed under the caption 'For Directions' in the miscellaneous list, providing a clear timeline for the next steps in the legal proceedings.