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2015 (7) TMI 188 - AT - Service TaxExtension of stay order - Power of Tribunal - Held that:- Sub-section (1) of section 35B did not grant any power to grant stay; it only sought to put fetters on the power of the Tribunal to grant stay beyond a certain period. Consequently its abolition can only have an effect that fetters which the said sub-section sought to place on the Tribunal with regard to the duration beyond which CESTAT could not grant stay no longer exist. Tribunal had power to extend the stay beyond the period of 365 days in cases where appellant was ready and willing to pursue the appeal, but the Tribunal owing to the older pendency was unable to take up the appeal. In the light of the foregoing, we reject the contention of ld. Departmental Representative and. having regard to the fact that the delay in taking up these appeals is not attributable to the appellants, extend the stay granted earlier to operate during the pendency thereof. - Stay extended.
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