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2017 (8) TMI 1463 - HC - Service TaxNon-compliance with the conditional order - the conditional order passed by the Tribunal on 21-2-2014 has been complied with though after a period of three years - whether the same can be taken note of to rejuvenate the appeal filed by the appellant? Held that - The appellant in these cases claimed in the first round of litigation that the services rendered by them cannot be brought within a particular classification. The classification dispute went up to the Hon ble Supreme Court. When it was pending in the Hon ble Supreme Court an amendment came with the retrospective effect which made the Hon ble Supreme Court to remand the matter back to the Tribunal. Therefore this is a case where the question of classification itself was in doubt and the matter was travelling back and forth. In such circumstances the compliance with the conditional order though belatedly made can be taken note of. After all by giving a new lease of life to the appeal the appellant would only have an opportunity to argue the main appeal before the Tribunal on merits. No damage will be caused to the respondent-Department by giving an opportunity to the appellant to argue the matter on main appeal. Appeals are disposed of directing the Tribunal to accept the payment made by the appellant as sufficient compliance with the conditional order revive the main appeal and take it up for disposal. The main appeal shall stand revived and the Tribunal may fix a date for hearing and dispose it of in accordance with law - Appeal dismissed.
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