Commissioner of Service Tax v. BPL Engineering Ltd.
2007-03-15
ANAND BYRAREDDY, R.GURURAJAN
body2007
DigiLaw.ai
ORDER R. Gururajan, J.— Revenue is before us challenging the order of the tribunal. The tribunal after hearing has chosen to set aside the order confirming service tax and the penalty in the case on hand. 2. The tribunal noticed in para 4 that the revenue has conceded the matter before the tribunal and in those circumstances, the tribunal has chosen to accept the case of the assessee. 3. Sri Shashikanth, learned Counsel for the revenue would say that there exists changed circumstances. If that is so, it is always open to the revenue to file an appropriate review petition before the tribunal. In these circumstances, we are not inclined to entertain this appeal. 4. Appeal stands rejected reserving liberty to the department to file a review petition before the tribunal, if available to them and in accordance with law.