1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16.11.2011 CORAM: THE HONOURABLE MR. JUSTICE T.RAJA W.P.(MD).No.12999 of 2011 and M.P.(MD).No.1 of 2011 M/s.Bnazrum Agro Export Pvt Ltd., Represented by its General Manager, Mr.A.M.Yusif Ansari, Sirumalai Road, Rettiapatti, Erandalaparai, Dindigul 624 006. ... Petitioner vs. 1.Customs Excise and Service Tax, Appellate Tribunal, Shastri Bhavan Annex, I Floor, 26, Haddows Road, Chennai 600 006. 2.The Commissioner of Central Excise, Lal Bahadur Shastri Marg, Central Revenue Buildings, Madurai 625 002. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Mandamus, forbearing the second respondent from taking any recovery proceeding against the petitioner till the disposal of stay petition filed by the petitioner in Appeal No.ST/199/2011 dated 18.03.2011 before the first respondent. For Petitioner : Mr.S.P.Maharajan For R1 : Mr.Vijaya Karthikeyan Senior standing counsel O R D E R The petitioner's company is the manufacturers and exporters of Gherkins on receipt of show cause notices, dated 17.11.2008 and 08.04.2009 for the period of 2004-05 to 2007-08 and for another period of January 2008 to December 2008 respectively alleging that they had received the services of the C&F Agent who was residing outside India, but they failed to pay service tax on the charges paid to the foreign agent viz., M/s.Baluguerie, France, they have sent their reply stating that they were not liable to pay service for the period prior to 18.04.2006 as there was no levy of service tax on the recipient of service rendered by the foreign agent prior to the introduction of taxation of services (provided outside India and received in India), Rules 2006 vide Notification No.11/2006-ST dated 18.04.2006. But subsequently, an order was passed by the Additional Commissioner of Central Excise, Madurai, vide order-in-original dated 30.11.2009, aggrieved by the said order, an appeal was filed by the petitioner before the Commissioner (Appeals) Madurai, who vide his order dated 21.12.2010 though set aside the order passed by the Additional Commissioner of Central Excise, Madurai, upheld the levy of service tax for the period of 18.04.2006 to 31.12.2008 under Section 73 of the Finance Act, 1994, again https://hcservices.ecourts.gov.in/hcservices/ 2 aggrieved by the said order in Appeal No.550 of 2010 dated 21.12.2010 the petitioner company have filed their Appeal before the first respondent on 23.03.2011 and the same is pending along with an application for waiver of pre deposit amounts demanded in the earlier order passed by the Commissioner in Appeal No.550 of 2010. When notice was issued subsequently, due to absence of quorum in the first respondent Tribunal, the matter was adjourned on various dates finally, it was adjourned to 02.04.2012, but in the meanwhile, due to retirement of another judicial Member in the first respondent Tribunal, there is no sitting with the result, the petitioner is put to grace hardships. 2.As on today, for considering the petitioner's representation, he has come forward with the present petition. During the pendency of the matter, there is no quorum available to consider the said application made by the petitioner. 3.Mr.Vijaya Karthikeyan, learned Senior Standing counsel takes notice for the first respondent. 4.Since the petitioner's appeal No.ST/199/2011 is admittedly pending on the file of the Tribunal/the first respondent without any quorum to consider the said application, this Court is inclined to pass an order of interim injunction restraining the second respondent from taking any coercive steps till the pending Appeal is heard by the first respondent/CESTAT, Chennai. 5.With the above said observation, the writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is also closed. Sd/- Deputy Registrar (Accounts) /True copy/ Assistant Registrar To 1.The Customs Excise and Service Tax, Appellate Tribunal, Shastri Bhavan Annex, I Floor, 26, Haddows Road, Chennai 600 006. 2.The Commissioner of Central Excise, Lal Bahadur Shastri Marg, Central Revenue Buildings, Madurai 625 002. Ns SR : 29.12.2011 : 2p/3c W.P.(MD).No.12999 of 2011 16.11.2011 https://hcservices.ecourts.gov.in/hcservices/