TMI Blog2007 (10) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... hat application – held that petitioner will pay service tax under BAS till final decision is taken, registration certificate under C/F Agent Service will not be given effect - Commissioner shall adjudicate dispute on its own merits - 1146 of 2007 - - - Dated:- 11-10-2007 - Aniruddha Bose, J. Shri Poddar, Sr. Counsel, for the Petitioner. [Order] - The Court : The writ petitioner is a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax appears to be same under both these categories but in the event the petitioner comes within the latter category, his liability to pay Service Tax originates from the year 1999. It appears that the petitioner has already filed two appeals in the Tribunal at Calcutta and the Tribunal at Nagpur (sic). In these appeals the issue involved is whether the petitioner ought to be registered as rendering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or that matter ought to be decided by the authorities them selves and the Service Tax authorities were willing to re-examine the petitioners' case. 3. Having heard learned counsels for the parties and particularly having regard to the submission of the learned Counsel for the Revenue that they are willing to re-examine the matter, I do not think the certificate of registration granted in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been paying the tax uptil now until final decision is taken by the Commissioner on the subject dispute. 5. With these directions, by consent of the learned Counsels appearing for the parties I dispose of the writ petition at this stage only without calling for any affidavit. The allegations made in the writ petition shall be deemed to have been denied. I make it clear that I have not made any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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