COMMISSIONER OF SERVICE TAX Vs. KARMACHAND THAPER

JUDGEMENT

(1.) This appeal sought to be preferred by the Revenue is against an Order No. A-84/Kol/2013, dated 2nd April, 2013 [: 2013 (32) S.T.R. 577 (Tribunal)] passed by the learned Customs, Excise & Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Service Tax Appeal No. 30/2007 [M/s. Karamchand Thaper & Bros. (Coal Sales) v. Commissioner of Service Tax, Kolkata]. It appears that both the Revenue and the assessee are aggrieved by the order dated 2nd April, 2013 of the learned Tribunal impugned. Mr. Poddar, learned Senior Counsel for the respondents, submits that the assessee has already filed an appeal being Civil Appeal No. 5159 of 2013 [M/s. Karamchand Thaper & Bros. (Coal Sales) v. Commissioner of Service Tax, Kolkata] in the Supreme Court and the said appeal has already been entertained by the Supreme Court by its order dated 19th July, 2013, a copy of which has been placed before us.

(2.) The assessee's appeal against the order of the learned Tribunal, having been entertained by the Supreme Court, there can be no question of this Court entertaining the appeal of the Revenue. The grounds on which the Revenue intends to prefer the appeal, is not material. In our view the Revenue should also approach the Supreme Court and not this Court.

(3.) We are unable to accept the submission of Mr. Maiti, learned Advocate for the appellant, that this Court should entertain and then adjourn the appeal of the Revenue sine die and wait till the order of the Supreme Court is passed. We regret our inability to entertain the appeal unless we are so directed by the Supreme Court.