In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
For Appellant: Mr. Ishan Bhatt & Rahul Gajera (Advocate) For Respondent: Mr. S.K. Shukla (AR)
HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL)
HON’BLE MR. RAJU, MEMBER (TECHNICAL)
Date of Hearing/Decision:28.03.2019
Final Order No. A / 10612-10621 /2019
Per: Ramesh Nair
Sh. Ishan Bhatt & Rahul Gajera Ld. Counsel appearing on behalf of the appellant’s submit that the issue involved is Renting of Immovable Property Service. This matter has been referred to the Larger Bench in the case of Mineral Area Development Authority and others Vs. Steel Authority of India Ltd.-2011 (4) SCC 450 & Union of India Vs. UTV News Ltd.-2018 (13) GSTL
2. Considering the submission made by Ld. Counsel, we are of the view that there is no purpose to keep the matter pending with this Tribunal when the final decision can be taken only after the outcome of the judgment of the Larger Bench of the Hon’ble Supreme Court.
3. Accordingly, we set aside the impugned order and remand the matter to the Adjudicating Authority to pass a fresh order after the judgment of Hon’ble Supreme Court Larger Bench (supra).
(Dictated and pronounced in the open court)
(Raju) (Ramesh Nair)
Member (Technical) Member (Judicial)