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of <h1>Court directs Commissioner (Appeals) to review appeal, emphasizes binding decision. No costs awarded.</h1> <h3>Travel Masters India (P) Ltd. Versus Commissioner of S.T., Chennai</h3> The writ petition was allowed, directing the Commissioner (Appeals) to reconsider the appeal on its merits. The Court set aside the dismissal of the ... - Issues involved: Non-payment of Service Tax on incentives received from another company, challenge to the order of Commissioner of Central Excise (Appeals) for dismissing the appeal as not maintainable due to delay in filing.Summary:Issue 1: Non-payment of Service Tax on incentives receivedThe petitioner sought a writ to quash the Order-in-Appeal and direct the respondent to hear the appeal against Order-in-Original regarding non-payment of Service Tax on incentives received from a software developer. The Commissioner of Central Excise (Appeals) rejected the appeal stating non-compliance with court directions. However, in a similar case, the Commissioner (Appeals) allowed an appeal on the same issue, stating that the incentives were not connected to the services provided by the petitioner.Issue 2: Challenge to dismissal of appealThe petitioner's appeal was dismissed for being filed belatedly. The petitioner pleaded for the appeal to be heard on merits, citing inadvertence as the reason for the delay. The Court accepted responsibility for the delay and set aside the impugned order, directing the Commissioner (Appeals) to dispose of the appeal on merits, considering the prima facie case. The Court clarified that any decision in favor of the petitioner by the Commissioner (Appeals) would be binding unless reversed or modified by a higher forum.In conclusion, the writ petition was allowed, and the Commissioner (Appeals) was directed to reconsider the appeal on its merits. No costs were awarded, and the connected miscellaneous petition was closed.
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