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2016 (9) TMI 1107 - BOMBAY HIGH COURT

2016 (9) TMI 1107 - BOMBAY HIGH COURT - 2016 (45) S.T.R. 172 (Bom.) - Validity of CESTAT order - Tribunal dismissed the appeal on the ground that matter is pending before the High court - Doctrine of merger - renting of immovable property service - Held that:- this Court is deciding the issue as to whether such a transaction would attract service tax or would it be liable and exigible to tax under the Maharashtra Value Added Tax Act, 2002. - We are of the view that the Tribunal erred in law .....

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only because the petitioner in the writ petition and the appellant before the Tribunal were pursuing both remedies. The statutory appeal of the assessee, in the absence of any restraint order by the High Court, was maintainable and could have been decided on merits and in accordance with law. If there was no restraint against passing of an adjudication Order, surely, against such an adjudication Order all statutory remedies, including an appeal are available. That is precisely what the appellan .....

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on of law: Q. Whether the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) was justified in dismissing the appeal of the assessee challenging the Orders passed in Original dated 3-1-2012 and 31-10-2013? 3. These OrdersinOriginal were passed by the Commissioner of Central Excise, Customs & Service Tax, Raigad. By the impugned Orders, the Adjudicating Authority confirmed the service tax demand for the period June, 2007 to March, 2011 and April, 2011 to March, 2012 on the 'rent .....

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