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TMI Blog2021 (2) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court. Therefore, in the factual situation of the case, no useful purpose would be served by keeping the appeal pending before this Court. In the circumstances of the case, the orders passed by the Tribunal dated 21.06.2016 and 15.06.2016 passed by the Tribunal as well as the order dated 28.10.2014 passed by the Commissioner (Appeals) are hereby quashed and the Commissioner (Appeals) is directed to await the orders passed by the Supreme Court in the Special Leave Petition pending before it and to decide the appeal before it in the light of the decision which may be rendered by the Supreme Court in the aforesaid special leave petition. Appeal disposed off. - C.E.A. NO. 1 OF 2O17 - - - Dated:- 12-1-2021 - THE HON BLE MR.JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent had made remittance of ₹ 1,08,52,990/- for import of services for the period 2007-08 to 2010-11 and the provision of Section 66A of the Finance Act, 1994 were attracted. Therefore, the respondent was asked to show cause as to why the demand of ₹ 12,44,126/- should not be made and recovered from the asseseee. After hearing the respondent, the adjudicating authority passed an order on 10.03.2014, by which, the liability was determined at ₹ 6,41,311/-. 4. Being aggrieved, the respondent thereupon filed an appeal before the Commissioner (appeals), Mysuru. 5. The Commissioner (Appeals) by an order dated 28.10.2014, by placing reliance on the decision of the High Court of Delhi in Travelite (India) Vs. Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Commissioner (Appeals) is based on the decision of the High Court of Deli in Travelite (India) Vs. Union of India and Ors., (supra). The aforesaid decision has been stayed by the Supreme Court by order dated 18.12.2014 reported in [2015] 53 taxmann.com 238 (SC) and the matter is pending before the Supreme Court. Therefore, in the factual situation of the case, no useful purpose would be served by keeping the appeal pending before this Court. In the circumstances of the case, the orders passed by the Tribunal dated 21.06.2016 and 15.06.2016 passed by the Tribunal as well as the order dated 28.10.2014 passed by the Commissioner (Appeals) are hereby quashed and the Commissioner (Appeals) is directed to await the orders passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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