2022 (12) TMI 9 - AT - Service Tax

Levy of Service tax - Security Charges - issue involved is pending before the Hon ble Supreme Court wherein the order of the Tribunal has been stayed - HELD THAT - This Tribunal in the matter of THE SECURITY GUARDS BOARD FOR BRIHAN MUMBAI THANE DIST. VERSUS COMMISSIONER OF SERVICE TAX-VII, MUMBAI 2018 (4) TMI 480 - CESTAT MUMBAI observed that the issue involved is pending before the Hon ble Supreme Court wherein the order of the Tribunal has been stayed and remanded the matter to the Adjudicating Authority for passing a fresh order after the outcome of the decision of the Hon ble Supreme Court. In view of the decision of this Tribunal as well as the fact that the identical issue is pending consideration before the Hon ble Supreme Court in which the order of Tribunal has been suspended by Hon ble Supreme Court, I also feel it appropriate to remand the matter back to the Adjudicating Authority for deciding the issue afresh after the final decision of the Hon ble Supreme Court in the pending Civil Appeal. Appeal is allowed by way of remand.

Summary

Issues:
Challenge to order of Commissioner (Appeals) regarding liability to pay Service Tax towards Security Charges.

Analysis:
The appeal was filed challenging the order passed by the Commissioner (Appeals) Thane GST Central Excise, which held the appellant liable to pay Service Tax towards Security Charges based on a Tribunal decision. The Learned Authorised Representative for Revenue acknowledged that the Tribunal decision relied upon in the order had been challenged in the Hon'ble Supreme Court, where the operation of the impugned judgment was suspended. Another Tribunal decision on the same issue had been stayed by the Hon'ble Supreme Court, leading to a remand for a fresh order. Considering these circumstances, the Tribunal remanded the matter back to the Adjudicating Authority for a fresh decision after the final decision of the Hon'ble Supreme Court. The Tribunal emphasized that all issues were kept open for reconsideration by the Adjudicating Authority, ensuring a proper opportunity of hearing for the appellant. Consequently, the appeal was allowed by way of remand, awaiting the final decision of the Hon'ble Supreme Court in the pending Civil Appeal.

This judgment highlights the importance of legal precedents and the impact of higher court decisions on pending cases. It underscores the necessity for adjudicating authorities to consider the outcomes of higher court judgments, especially when similar issues are pending before superior courts. The principle of remanding a matter for fresh consideration after a higher court decision ensures procedural fairness and adherence to legal developments. The Tribunal's decision to remand the case showcases a commitment to upholding legal principles and providing parties with a fair opportunity to present their case in light of relevant judicial pronouncements.