Service Tax Dispute Resolution Scheme bars parallel Tribunal proceedings for the same dispute, rendering the appeal not maintainable.

Parallel proceedings could not continue where the appellant had already invoked the Service Tax Dispute Resolution Scheme, 2008 for the same matter. The Tribunal held that once recourse to the scheme was taken in respect of the dispute covered by the appeal, the appellant could not pursue the appeal simultaneously before the Tribunal. On that basis, the appeal was held not maintainable and dismissed.

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Issues: Whether the appeal could be pursued in the Tribunal when the appellant had already taken recourse to the Service Tax Dispute Resolution Scheme, 2008.

Analysis: The appellant informed the Tribunal that it had invoked the Service Tax Dispute Resolution Scheme, 2008 in respect of the matter covered by the appeal. On that basis, the Tribunal held that parallel proceedings could not continue simultaneously before the Tribunal and under the scheme.

Conclusion: The appeal was not maintainable and was dismissed.

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