Super Hospitality Services (P.) Ltd. vs Commissioner of Service Tax

Mukesh R. Shah , J.—In the facts and circumstances of the case, as we propose to dispose of the present Tax Appeals by granting the respective appellants an additional opportunity to deposit the amount of pre-deposit and on non-deposit of the same, the respective appeals preferred by the respective appellants shall be dismissed on non-deposit of the pre-deposit, both the Tax Appeals are taken up for final hearing today. Shri Yogesh Ravani, learned advocate waives service of notice of admission in both the Tax Appeals.

That being aggrieved and dissatisfied with the orders in original passed by the Commissioner of Central Excise, Customs and Service Tax, Vadodara I, respective appellants have preferred appeals before CESTAT and on the applications submitted by the respective appellants for waiver of pre-deposit, CESTAT directed the respective appellants to pay a total sum of Rs. 1.50 Crores (in both the appeals) within a period of six weeks from the date of the orders. That the respective appellants did not comply with the said order and, therefore, by impugned orders the learned CESTAT has dismissed the appeals on non-compliance of the orders of pre-deposit.

Today, when the present Tax Appeals are taken up for further hearing, Shri Hasit Dave, learned advocate appearing on behalf of the respective appellants has requested to grant some more time to the appellants to deposit the total sum of Rs. 1.50 Crores as pre-deposit as directed by learned CESTAT. He has stated at the bar that the respective appellants shall deposit a total sum of Rs. 1.20 Crores on or before 30-9-2014 and the balance amount of Rs. 30 lakhs shall be deposited with the concerned Department as pre-deposit on or before 15-10-2014. He has stated at the bar that the respective appellants have filed separate undertakings to the aforesaid extent. It is requested that on deposit of the aforesaid amount of Rs. 1.50 Crores on or before 15-10-2014 (Rs. 1.20 Crores on or before 30-9-2014 and the balance amount of Rs. 30 lakhs on or before 15-10-2014) the appeals preferred by the appellants before CESTAT may be directed to be considered in accordance with law and on its own merits.

Shri Ravani, learned advocate appearing on behalf of the respondent has requested to pass an appropriate order in the facts and circumstances of the case and more particularly when the respective appellants have now agreed to make the deposit of Rs. 1.50 Crores as pre-deposit directed by CESTAT earlier, though belatedly.

Heard the learned advocates appearing on behalf of the respective parties at length. The undertakings filed by the respective appellants by which the respective appellants have agreed to deposit a total sum of Rs. 1.50 Crores (in all) as pre-deposit are directed to be taken on record. In view of the stand taken by the learned advocates appearing on behalf of the respective parties as recorded hereinabove and in the facts and circumstances of the case and so as to see that on granting one additional opportunity to the respective appellant to make the deposit on pre-deposit as directed by CESTAT the appeals preferred by the respective appellants is considered on merits, we grant further time to the respective appellants to make the deposit of pre-deposit as directed by CESTAT earlier while passing the order dated 03-01-2012/31-07-2012 in respective stay applications/stay orders i.e. Rs. 1.20 Crores to be deposited on or before 30-9-2014 and the balance amount of Rs. 30 lakhs to be deposited on or before 15-10-2014 and on producing compliance of the same before CESTAT, the learned CESTAT is directed to decide and dispose of the respective appeals in accordance with law and on its own merits. If the aforesaid amount of Rs. 1.50 Crores is deposited by the appellants within the stipulated time granted hereinabove, the impugned orders passed by the CESTAT dismissing the appeals stand quashed and set aside. It goes without saying that if the aforesaid amount of Rs. 1.50 Crores is not deposited within the stipulated time granted hereinabove, the impugned orders passed by the CESTAT dismissing the appeals shall stand and the learned CESTAT need not decide the appeals on merits. With this, both the Tax Appeals are disposed of.

Direct service is permitted.

Civil Application Nos. 365 & 366 of 2014

In view of disposal of the Tax Appeals, no order in the Civil Applications and they stand disposed of accordingly.