- (1.) This appeal is directed against the judgment and order of the learned Single Judge dated 22nd July, 2009 , 2010 20 STR 3 (Cal.)] by which the learned Single Judge had been pleased to set aside the reasoned order passed by the Commissioner of Service Tax, Service Tax Commissionerate, Kolkata dated 27th November, 2007 which was passed in pursuance of the order passed by the learned Single Judge in the writ jurisdiction. Bereft of all the details, we record factual score as follows, which are relevant for the purpose of deciding this appeal :
(2.) The respondent-company claims to have been carrying on business of business auxiliary and as such, they applied under the provisions of the Service Tax Act for registration, so that they could discharge their statutory obligations. It is also its case, in Bhuvaneswar the registration has been granted for carrying on business of "business auxiliary". In Kolkata, similar application was made. However, the same was not decided within the stipulated time. Therefore, they claimed that in view of non-disposal of the application by fiction of law, they are deemed to have been registered under the heading business auxiliary.
(3.) Taking the aforesaid ground, the respondent-company filed a writ petition for appropriate order to bind the respondent on account of deemed registration. It appears from the record that the Commissioner by order dated 3rd September, 2007 issued a registration under the category of clearing and forwarding agent for which never applied for. Challenging the aforesaid order, the said writ petition was filed and the Hon'ble Justice Aniruddha Bose was pleased to pass the order directing the respondent authority to rehear the matter and decide afresh and by the said order it was made clear that the petitioner should go on carrying on business as business auxiliary and registration granted should be deemed to have been issued.;