BHARAT MATRIMONY.COM PVT. LTD Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner, as well as the learned counsel appearing on behalf of the respondents. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that the petitioner would comply with the conditions imposed by the second respondent Tribunal, by its order, dated 23-6-2006, made in Stay Order No. 739 of 2006 2006 4 STR 27 , within the period specified by this Court. In such circumstances, the second respondent Tribunal may be directed to take on file the appeal filed by the petitioner, in Appeal No. S/25/2006 and dispose of the same, on merits and in accordance with law, on the petitioner complying with the conditions imposed by the second respondent Tribunal while granting the stay order, on 23-6-2006.

(2.) The learned counsel appearing on behalf of the first respondent has no serious objection for such an order being passed by this Court. In view of the above, the final order of the second respondent-Tribunal in Final Order No. 669 of 2006, dated 31-7-2006, is set aside. The petitioner is directed to comply with the conditions imposed by the second respondent Tribunal, in its stay order, dated 23-6-2006, within four weeks from the date of receipt of a copy of this order. On the petitioner complying with the said conditions the second respondent Tribunal shall hear the appeal, in Appeal No. S/25/2006 and dispose of the same, on merits and in accordance with law, as expeditiously as possible, not later than three months thereafter. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.