IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 1ST JUNE 2011 / 11TH JYAISHTA 1933 WP(C).No. 8585 of 2011(W) --------------------------------- PETITIONER(S): ------------------- T.K.KRISHNADAS,PROPRIETOR, T.K.ADVERTISERS,35/531,MAIN ROAD,OLAVAKKODE, PALAKKAD. BY ADV. SRI.E.A.BIJUMON RESPONDENT(S): --------------------- 1. DEPUTY COMMISSIOINER OF CENTRAL EXCISE,CUSTOMS AND SERVICE TAX,PALAKKAD DIVISION, PALAKKAD,PIN 678 001. 2. COMMISSIIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT COMMISSIONERATE, PIN 673 001. 3. CUSTOMS,EXCISE AND SERVICE TAX APPELLATE TRIBUNAL , SOUTH ZONAL BENCH, FKCCI-WTC BUILDING,K.G.ROAD, BANGALORE ,PIN 560009 BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. --------------------------------------- W.P.(C) No. 8585 OF 2011 --------------------------------------- Dated this the 1st day of June 2011. J U D G M E N T The subject matter involved in this Writ Petition relates to estimation of service tax payable by the petitioner. The petitioner is conducting an advertising agency and issue Ext.P2 assessment of service tax was finalised against the petitioner for the years 2000-01 to 2003-04. The assessment was confirmed in appeal through Ext.P3 order. The petitioner had preferred further appeal before the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) before the Tribunal. Along with the appeal, the petitioner had filed miscellaneous applications seeking stay, which was disposed of through Ext.P4 order directing the petitioner to make pre- deposit of amount of service tax due within 4 weeks. The Writ Petition W.P.(C) No. 8585 of 2011 2 has filed aggrieved by Ext.P4, seeking directions for the disposal of the appeal without insisting for the pre-deposit of the amounts stipulated under Ext.P4. 2. In the counter affidavit filed on behalf of the respondents, it is stated that along with the appeal filed before the CESTAT a stay petition was filed which was initially dismissed by the Tribunal through order dated 12.7.2010, on the ground of non-prosecution. The application which was disposed of through Ext.P4 was filed seeking restoration of the stay petition. It is stated that when the said application was taken up for consideration an authorized representative of the petitioner had undertaken before the Tribunal to make deposit of the entire amount of service tax due, to the tune of Rs. 5,25,848/- as pre-deposit. Accordingly Ext.P4 order was issued directing such deposit within a period of 4 weeks. But subsequently, the appeal itself was disposed of on 28.3.2011. Since the petitioner had fail to W.P.(C) No. 8585 of 2011 3 comply with the condition directing pre-deposit of the amount stipulated and also because of the non appearance of the appellants, it is further mentioned that since the matter relates to determination of value of service tax for the purpose of assessment, by virtue of 35 L of the Central Excise Act 1944, any appeal against the final order of the CESTAT will be maintainable only before the Hon’ble Supreme Court. 3. In the above mentioned circumstance, since the Tribunal already disposed of the appeal itself, I do not find any ground to interfere this Writ Petition any further. 4. In the above mentioned circumstance, the Writ Petition is disposed of reserving liberty of the petitioner to challenge the final order issued by CESTAT (produced as R(b) along with the counter affidavit). The petitioner will be W.P.(C) No. 8585 of 2011 4 also at liberty to seek payment of the amount due in instalments before the appropriate authority. C.K.ABDUL REHIM JUDGE al