2015 (10) TMI 2155 - AT - Service Tax

Tribunal Grants Stay Extension, Emphasizes Speaking Order & Appellant Readiness

Placekinesis Associates Versus C.S.T. -Service Tax - Ahmedabad

The Tribunal granted an extension of stay until the appeal's disposal due to the backlog of appeals and challenges in scheduling hearings, emphasizing the ... Extension of period of stay – appeal was not taken up for hearing after passing of Stay Order and there is no negligence on his part for hearing of the appeal – Held That:- Appeal was not taken for hearing as there is huge pendency of the appeals - Extension of stay granted till the disposal of the appeal – Decided in favour of the Appellant. Issues:Extension of period of stay in a miscellaneous application.Analysis:The applicant filed a miscellaneous application seeking an extension of the period of stay granted in a previous order. The Tribunal referred to a previous judgment by the Larger Bench in the case of M/s Haldiram India Pvt. Limited & others Vs Commissioner, Central Excise & Service Tax. The Tribunal held that even if the initial period of stay has expired, an extension could be granted if the appeal could not be disposed of due to reasons not attributable to the appellant and if the appellant was ready and willing for the disposal of the appeal. The Tribunal emphasized the need for a speaking order disclosing the satisfaction of the Tribunal regarding the absence of any delay or protractive strategies by the appellant. The Tribunal directed the Registry to maintain a separate register to prioritize appeals where stay has been granted. The Tribunal answered the reference by allowing for extensions of stay beyond the initial period under specific conditions.The applicant's advocate argued that the appeal was not taken up for hearing after the stay order was passed, citing no negligence or inaction on the part of the applicant. On the other hand, the Revenue's authorized representative contended that the appellant had not taken necessary steps for the appeal's disposal. The Tribunal, after hearing both sides and examining the records, acknowledged the huge pendency of appeals, making it challenging to schedule the appeal for a hearing at that time. Consequently, the Tribunal granted an extension of stay until the appeal's disposal, considering the circumstances and the backlog of appeals. The miscellaneous application filed by the applicant was disposed of accordingly.