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2013 (9) TMI 394 - AT - Service TaxConduct of adjudicating authority in passing order pursuance of remand order - Held that:- We find no precedent for the ld. Commissioner to have passed strictures against the Tribunal nor any authority for such brazen insubordination to the appellate jurisdiction and without comprehension of the limitation of his jurisdiction and the limits of his authority. In para 23, in further refutation of the judgment of this Tribunal, the adjudicating authority now holds that the earlier adjudication order was a well reasoned and a just and legal order, again overruling this Tribunal's judgment. The impugned order also concludes that no evidence is emerging from the discussion, and the allegations leveled in the show cause notice were categorically discussed in the earlier adjudication order, passed by his 'learned' predecessor. In para 25, the adjudicating authority reaffirms the findings in the earlier adjudication order, with regard to suppression of material facts with an intent to evade payment of service tax. Paragraphs 26 and 27 reaffirm the correctness of the earlier adjudication order and in para 28, confirmation of service tax, interest and penalty is recorded. Ld. Commissioner has wholly misconceived the limits of his jurisdiction pursuant to the specific order of remand passed by this Tribunal, vide the judgment dated 6.5.2011 and has tried to overreach and trench into the domain of this appellate authority. The impugned adjudication order is also wholly bereft of independent analysis and determination of the issues raised. Advance Payments - taxability – Advances received when service was taxable - Consultant Engineer Service - Levy of service tax on subcontract service when main contractor is payment service tax - Levy of service tax on reimbursement of expenses - expenses on behalf of client - Held that:- The adjudication order was unsustainable and was accordingly quashed - The matter was also remanded to the Commissioner, Service Tax for passing a fresh adjudication order, in strict compliance and fidelity to the earlier judgment of this Tribunal - Commissioner was directed to pass a de novo adjudication order - The Commissioner shall also issue a notice to the appellant affording an opportunity of personal hearing.
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