2023 (11) TMI 1171 - SCH - Service Tax

Refund of pre-deposit amount - HELD THAT - The pre-deposit amount, deposited by the appellant herein before the CESTAT may be refunded to the appellant, in accordance with law. Application disposed off.

Summary

Issues Involved:
The issues involved in this case relate to the applicability of a previous judgment of the Supreme Court in Commissioner of Service Tax and Ors. Vs. Bhayana Builders Private Limited, the setting aside of an impugned order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), and the refund of the pre-deposit amount made by the appellant.

Applicability of Previous Judgment:
The appellant's counsel and the respondent's senior counsel jointly submitted that the issues in the present appeals are covered by a previous judgment of the Supreme Court in the case of Commissioner of Service Tax and Ors. Vs. Bhayana Builders Private Limited. They requested appropriate orders based on the dictum of the said case.

Setting Aside of Impugned Order:
The appellant's counsel argued that the impugned order dated 05.01.2010 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad should be set aside in light of the aforementioned judgment of the Supreme Court. The respondent's senior counsel agreed with this submission, and consequently, the appeals were allowed by setting aside the impugned order passed by CESTAT.

Refund of Pre-deposit Amount:
It was ordered that the pre-deposit amount made by the appellant before the CESTAT should be refunded to the appellant in accordance with the law.

Disposition of Pending Applications:
Any pending application(s) were directed to stand disposed of as a result of the judgment.