2019 (12) TMI 559 - HC - Service Tax

Levy of service tax - rental of the immovable property - HELD THAT - There are no question of law arising in the present appeal - appeal disposed off.

Summary

Issues:
1. Disposal of appeal by the Customs, Excise and Service Tax Appellate Tribunal for statistical purposes.
2. Deference of decisions by the Hon'ble Supreme Court pending judgment in related cases.
3. Closure of files in appeals pending Supreme Court judgment.
4. Absence of any question of law in the present appeal.

Analysis:
1. The judgment by the High Court of Madras pertains to the disposal of an appeal by the Customs, Excise and Service Tax Appellate Tribunal for statistical purposes. The Tribunal, in its order dated 19.07.2018, observed that the issue concerning the imposition of Service Tax on the rental of immovable property was pending before the Hon'ble Supreme Court. Consequently, the Tribunal decided to close the files in respect of all these appeals solely for statistical purposes, allowing the parties to file for revival of the appeal once the Supreme Court pronounces its judgment.

2. The Hon'ble Supreme Court had deferred decisions in related matters pending the judgment of a nine-judge bench in Mineral Area Development Authority and Others. The Tribunal, considering the interests of justice, decided to keep all appeals in abeyance until the Supreme Court's decision in cases such as UTV News Ltd., Home Solutions Retails India Ltd., and Ritika Pvt. Ltd. The Tribunal emphasized that the final outcome of these cases would have a significant impact on decisions in similar matters covered by the appeals in question.

3. In light of the Supreme Court's deferral of decisions and the potential translational impact on related matters, the Tribunal deemed it appropriate and prudent to close the files in the appeals for statistical purposes. However, the Tribunal clarified that the appeal numbers and any interim/stay orders would remain unchanged, and the closure was solely for statistical purposes. Both parties were granted liberty to file applications to reopen the matter based on the outcome of the Supreme Court's judgment or any change in circumstances.

4. Finally, the High Court found no question of law arising in the present appeal and accordingly disposed of the Civil Miscellaneous Appeal without costs. The judgment provided a detailed analysis of the Tribunal's decision, the Supreme Court's deferral of decisions, and the procedural aspects related to the closure of files in the appeals pending the Supreme Court judgment.