Revenue seeking adjournment as they have requested Board to appoint Special Counsel where tax involved is more than 1 Crore - CBEC to expedite decision
THREE Service Tax Appeals namely ST/373/12-Mum, ST/453/12-Mum and ST/574/12-Mum pertaining to M/s Air India Charter Ltd., M/s First Flight Couriers Ltd. and M/s DHL Logistics Pvt. Ltd. respectively were listed for regular hearing and disposal. Stay orders were reported by us as and 2013-TIOL-373-CESTAT-MUM.
When the cases were called, the AR informed the Bench that they are taking up the matter with the Board to appoint Special Counsel to argue the matter as the revenue involved in these appeals is more than Rs.1,00,00,000/- and in the absence of Commissioner (AR) to argue these matters, they are seeking instructions.
The Bench was not too pleased with this submission and observed -
"3. Most of the Service Tax matters involve revenue of more than Rs.1crore. It is also informed that instructions are being sought even for stay matters where the Service Tax demand involved is Rs.1crore and above. This would imply that except for a handful of cases, the Revenue will be seeking adjournments in almost all Service Tax matters which will certainly be detrimental to its interest and the Revenue's case will go unrepresented. In this scenario, it is imperative that appropriate and expedite decision is taken by the CBEC, so that Revenue is effectively represented."
The Registry was directed to mark a copy of the order to the Chief Commissioner of Service Tax, Mumbai, the Chief Commissioner (AR), CESTAT, New Delhi and also to the Member (Service Tax)/Member (L&J), CBE & C for appropriate action.