2009 (7) TMI 483 - AT - Service Tax

Appealability- in this case Tri.-Ahmd. held that the said letter is not in the form of an order. If the appellants were aggrieved, they could have approached the Deputy Commissioner for issuance of an appealable order. Accordingly, the appeal filed by the appellant is rejected.

Summary

The Appellate Tribunal CESTAT, Ahmedabad rejected the appeal filed by the appellant against a letter from the Deputy Commissioner, Service Tax, Ahmedabad. The Commissioner (Appeals) ruled that the letter was not an appealable order as it did not decide any dispute between the parties. The Tribunal upheld this decision, stating that the letter was a response to the appellant's query and not an appealable order. The appeal was rejected.