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2017 (5) TMI 763 - CESTAT NEW DELHI

2017 (5) TMI 763 - CESTAT NEW DELHI - TMI - Franchise arrangement - The appellant is submitting that they are representing and acting as a state agency and this is to be considered at the time of deciding the merits of the case - Held that: - the agreement between the appellant and the Operators of Airport does not constitute a franchise arrangement for service tax purpose in terms of Section 65 (47) of FA, 1994 - the Misc. Application for taking additional grounds and for early hearing can be a .....

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l No. ST/53514/2014. The ld. Counsel for the appellant submitted that the additional ground is essentially with reference to the legal status of the appellant. The appellant is submitting that they are representing and acting as a state agency and this is to be considered at the time of deciding the merits of the case. 2. Misc. Application No.50762 of 2016 is for recalling Interim Order No. 225/2015 dated 29.12.2015 which granted liberty to the Revenue to realize the adjudicated dues as the case .....

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als pending in the Tribunal. The ld. Counsel submitted that as the central question of law has been settled by the Hon ble Delhi High Court in the decision dated 14.02.2017, a copy of which has also been submitted, the pending appeals of the appellant can be taken up for early disposal. It is also brought to our notice that 2 more appeals on the identical facts, for the subsequent periods, are pending in the Tribunal. Appeal Nos. ST/52876/2015 and ST/50152/2016 are on the same issues by the same .....

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