Appellate Tribunal directs listing of appeal on service tax abroad before Division Bench

The Appellate Tribunal CESTAT Mumbai directed the appeal and stay application regarding service tax on a transaction abroad to be listed before the Division Bench for consideration and disposal under Section 35D(3) of the Central Excise Act, 1944.

---

---

The judgment by Appellate Tribunal CESTAT Mumbai addressed the issue of service tax on a transaction abroad under the reverse charge mechanism. The appellant paid tax and interest under protest, with a stay application pending for the penalty. The matter was referred to the Division Bench for decision under Section 35D(3) of the Central Excise Act, 1944. The appeal and stay application were directed to be listed before the Division Bench for consideration and disposal.

---