TaxTMI 
TaxTMI 
2013 (2) TMI 157
X X X X Extracts X X X X
X X X X Extracts X X X X
....oner of Service Tax, Service Tax Commissionerate, Kolkata dated 27th November, 2007 which was passed in pursuance of the order passed by the learned Single Judge in the writ jurisdiction. 2. Bereft of all the details, we record factual score as follows, which are relevant for the purpose of deciding this appeal : 3. The respondent-company claims to have been carrying on business of business auxiliary and as such, they applied under the provisions of the Service Tax Act for registration, so that they could discharge their statutory obligations. It is also its case, in Bhuvaneswar the registration has been granted for carrying on business of "business auxiliary". In Kolkata, similar application was made. However, the same was ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....orwarding agent and it was the imagination or inference of the department that such business was being carried on. However, this aforesaid issue is pending adjudication before the Tribunal. 6. We find that the primary issue before the Tribunal is whether the respondent-company at the material point of time had been carrying on business as clearing and forwarding agent or not. In the meantime, the officer concerned, pursuant to the order of the Hon'ble Justice Aniruddha Bose [2008 (11) S.T.R. 577 (Cal.)] passed an order and found upon hearing that the applicant, the respondent-company had been carrying on business as clearing and forwarding agent. Therefore, it was stated that the application for centralized registration would fall u....
X X X X Extracts X X X X
X X X X Extracts X X X X
....will have serious adverse impact in the appeal pending before the learned Tribunal. 11. Per contra, Mr. Poddar, learned Senior Advocate, appearing with Mr. Gupta, contends that previous order passed by the department concerned is patently illegal and the same was done without any jurisdiction on the subject matter. His client had applied for registration for carrying on business of business auxiliary and did not apply for registration of clearing and forwarding agent. It is the department who either upon consideration of all the materials can reject or grant on merit. The provision of law is clear that in the event there is no rejection within certain point of time, the registration is deemed to have been granted and it is a fact th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e precise issue before the Tribunal. The Tribunal is well equipped with all the machinery for deciding the matter with regard to nature of business being carried on and this can be thrashed out before it. The rejection of the application for registration of the business category cannot be done and it must be kept pending. Accordingly, the same is restored on file and this can only be considered after decision is rendered by the Tribunal. In the meantime, there must be some interim measure, and we feel that Justice Bose has not taken any measure till the decision of the Tribunal is arrived at, which we do hereby. We, therefore, direct the department to treat the respondent-company's registration as the provisional registration in the categor....