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Bpl-Bbc Joint Venture vs Commissioner Of Service Tax

Customs Excise and Service Tax Appellate Tribunal13 July 2015

Ratio decidendi

The rule this decision rests on

The Tribunal dismissed the appeal for non-compliance with its earlier stay order: a pre-deposit direction had been made, no compliance was reported, and no order of the High Court staying that direction was produced, so the pendency of an appeal before the High Court did not excuse the failure to deposit.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,WEST ZONAL BENCH AT MUMBAI

COURT No. I

APPEAL No.ST/89646, 89647 & 89648/13

(Arising out of Order-in-Original No.14/ST/SB/2011-12 dated 25/01/2012 passed by Commissioner of Service Tax, Mumbai)

For approval and signature:

Honble Mr.M.V. Ravindran, Member (Judicial) Honble Mr. Raju, Member (Technical)

1. Whether Press Reporters may be allowed to see :No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy :Seen of the Order?

4. Whether Order is to be circulated to the Departmental :Yes authorities? ========================================

BPL-BBC Joint Venture Appellant Vs. Commissioner of Service Tax, Respondent Mumbai-II

Appearance:

Ms.Kirti Kalyani, Advocate for appellant Shri.K.S.Mishra, Addl. Comm. (AR), for respondent

CORAM:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. Raju, Member (Technical)

Date of Hearing : 13/07/2015 Date of Decision : 13/07/2015

ORDER NO

Per: M.V. Ravindran

1. When these matters were called out, the learned Counsel submits that the appeals filed by the appellants against the stay order directing for pre-deposit could not reach and the matter is now posted for hearing on 06/08/2015.

2. From the records, we find that the compliance was to be reported on 02/02/2015 and various adjournments were given on this ground only as to that the appeals are pending before the Honble High Court. No stay order has been produced before us staying the operation of our order directing the appellants to deposit the amount. In view of the foregoing, since there is no compliance with our stay order, we dismiss the appeal for non-compliance.

(Dictated in Court)

(Raju) Member (Technical) (M.V. Ravindran) Member (Judicial)

pj

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