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2013 (10) TMI 1158 - AT - Service TaxApplication for modification of Stay application based on the stay order in case of Sai Service Station Ltd [2013 (10) TMI 1155 - CESTAT MUMBAI] - Dealership agreement with M/s Maruthi - Held that:- order was passed by this Tribunal after taking into account all the submissions made by learned consultant as well as the departmental representative. Both sides were present in the court. One of the grounds taken by the appellant was ‘dealership agreement’ is a part of the records of department but they forgot that the department is also a party before us and the departmental record was not a part of the records before the Tribunal. Further, without producing the ‘dealership agreement’, the case of Sai Services Station Ltd. was compared to the present case. Without ‘dealership agreement’ entered into by appellant and M/s Maruthi and without examining the terms and conditions of the agreement, vis-`-vis agreement of Sai Services Station Ltd. it would not be possible to come to a conclusion that the issue involved in the present case is similar to that of Sai Services Station Ltd. as claimed by the appellant now. We do not understand what purpose it would serve since the appellant had enough time to report compliance of the order. In the result, none of the applications deserves consideration. In fact, the appellant bombarded the Tribunal with four misc. applications and have forgotten the primary requirement of proper presentation of their case with all documentary evidence at the time of hearing the stay petition - Stay denied.
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