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2010 (5) TMI 270 - AT - Service TaxCOD Clearance- COD clearance to agitate quantum of demand and liability of Service Tax. Contention of advocate that liability also contested not acceptable in the absence of necessary sanction by COD. Supreme Court in Bharat Petroleum Corporation Ltd. Case directed placing of matter before Chief Justice for reconsideration of decision in oil and Natural Gas Commission case and ONGC decision not overruled. Held that – Tribunal bound by ONGC case direction till they are overruled. Necessary COD clearance for challenge thrown under appeals filed absent. Appeal not maintainable and dismissed.
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