Custom, Excise & Service Tax Tribunal
Ennore Port Ltd vs Commissioner Of Service Tax on 13 November, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH CHENNAI Appeal No.ST/286/2010 [Arising out of Order-in-Original No.14/2010 dt. 22.2.2010 passed by the Commissioner of Service Tax, Chennai] Ennore Port Ltd. Appellant Versus Commissioner of Service Tax, Chennai Respondent
Appearance:
Ms.Minchu Marriam Punnoose, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent CORAM :
Honble Ms. Sulekha Beevi C.S. Member (Judicial) Honble Shri B. Ravichandran, Member (Technical) Date of hearing / decision : 13.11.2017 FINAL ORDER No. 42909 / 2017 Per Sulekha Beevi C.S. The above case has come up for hearing as per the published list. The issue involved is taxability of Port Services. On behalf of the appellant, it was submitted that as against the order passed by the Larger Bench of the Tribunal, on the very same issue, the assessee/appellant had approached the Hon'ble High Court of Madras by filing a writ petition which was later converted by the Hon'ble High Court to a Civil Miscellaneous Appeal which is still pending before the Hon'ble High Court. It is also informed to the Bench by both sides that the Hon'ble High Court has orally directed the Tribunal not to proceed with the matter unless the High Court disposes of the CMA. Learned AR for department submitted a communication dated 25.5.2015, inter alia, as follows:-
"However, when the High Court expressed that till such time cases are taken and orders passed, the regular Bench should not take up the matter and directed the department counsel to instruct the same to that effect that the appeal shall not be taken up for hearing on 28.7.2014 and await the orders of the Court".
2. Both sides have not been able to submit when the matter is likely to be disposed by the Hon'ble High Court.
3. Viewed in this light, we are of the considered opinion that it would be appropriate and prudent to close the file for the purpose of statistics. We, however make it clear that the appeal along with stay order / interim orders, if any, will continue before the Tribunal and the matter is closed only for the purpose of statistics. Both sides are at liberty to file application before the Tribunal to reopen the matter as and when the case is disposed by the Hon'ble High Court or in case of any change of circumstance.
4. In the result, the appeal is disposed as file closed.
(dictated and pronounced in court)
(B. Ravichandran) (Sulekha Beevi C.S)
Member (Technical) Member (Judicial)
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Appeal No.ST/286/2010