2008 (9) TMI 179 - AT - Service Tax

Appellate Tribunal revives Stay Petition & Appeal after COD Clearance. Dispute remanded for fresh decision.

The Appellate Tribunal CESTAT, Kolkata recalled the earlier dismissal order and restored the Stay Petition and Appeal due to COD Clearance obtained by the ... Exemption under Notification No. 32/04-S.T. - service tax liability of person made liable - clarificatory Circular No. 5/1/07-S.T., dated 12-3-2007 - remand for fresh consideration - waiver of pre-deposit - restoration of stay petition and appealRestoration of stay petition and appeal - Earlier dismissal dated 26-7-2007 was recalled and the Stay Petition and the Appeal were restored to their original numbers. - HELD THAT: - The Tribunal exercised its power to recall the prior dismissal in view of subsequent developments (COD Clearance obtained by the appellant PSU) and restored both the Stay Petition and the Appeal to their original numbers, thereby placing the matters back on file for adjudication. [Paras 1]Earlier dismissal recalled and the Stay Petition and Appeal restored to original numbers.Exemption under Notification No. 32/04-S.T. - service tax liability of person made liable - clarificatory Circular No. 5/1/07-S.T., dated 12-3-2007 - remand for fresh consideration - Whether exemption under Notification No. 32/04-S.T. is available to a person made liable to pay service tax was remitted to the original Authority for fresh decision in the light of the cited Circular. - HELD THAT: - The Tribunal noted that the core dispute concerns availability of the exemption under the cited notification to a person made liable to pay service tax, and that the Central Board has issued a clarificatory Circular dated 12-3-2007 on the subject. By mutual consent and after noting the Circular, the Tribunal set aside the impugned order and remanded the matter to the original Authority for reconsideration in light of that Circular, directing that the appellant be given a reasonable opportunity of hearing before a fresh order is passed. [Paras 2, 3]Impugned order set aside and matter remanded to the original Authority for fresh decision in light of the Circular dated 12-3-2007, with opportunity of hearing to the appellant.Waiver of pre-deposit - stay petition - Requirement of pre-deposit was waived and the Stay Petition was disposed of. - HELD THAT: - With consent of both parties the Tribunal waived the requirement of pre-deposit, which was a condition for continuation of the appeal proceedings, and disposed of the Stay Petition consequent to remand for fresh consideration. [Paras 3]Pre-deposit waived and Stay Petition disposed.Final Conclusion: The Tribunal recalled the earlier dismissal, restored the stay petition and appeal, set aside the impugned order and remanded the matter to the original Authority for fresh decision in light of Circular No. 5/1/07-S.T. dated 12-3-2007, directed that the appellant be heard, waived the requirement of pre-deposit, and disposed of the stay petition. The Appellate Tribunal CESTAT, Kolkata recalled the earlier order of dismissal and restored the Stay Petition and the Appeal due to COD Clearance obtained by the Appellant Public Sector Unit. The dispute was regarding the availability of exemption under Notification No. 32/04-S.T. The matter was remanded to the original Authority for a fresh decision in light of Circular No. 5/1/07-S.T., dated 12-3-2007, with the consent of both sides. The requirement of pre-deposit was waived, and the Stay Petition was also disposed of.