Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 488 - AT - Service TaxCommercial Training or Coaching service - Show Cause Notice (SCN) was not issued - Held that:- no show-cause notice was issued to the present appellant. Adjudication order shows that learned adjudicating authority was guided with several decisions without going into factual evidence on records. Adjudication order does not grant any power to learned adjudicating authority to proceed against appellant where there was no foundation to the demand in absence of show-cause notice issued to the appellant against the demand proposed. We appreciate that the show-cause notice is a foundation of the adjudication and without service of show-cause notice defence is denied. That manes adjudication fatal. - The appellant not having been brought home to the charge following the ratio laid down by Hon’ble Supreme Court in the judgment in the case of Commissioner of C. Ex., Bangalore vs. Brindavan Beverages (P) Ltd. [2007 (6) TMI 4 - SUPREME COURT OF INDIA] the demand of ₹ 2,23,16,485/- for the year 2010-11 does not sustain. - Decided in favor of assessee. In so far as the demand of ₹ 1,07,53,337/- is concerned, Revenue says that there is no finding in the adjudication order as to whether the conditions of notification are fulfilled by the appellant. This aspect also needs verification for which that is also remitted to learned adjudicating authority for verification - Matter remanded back - Decided partly in favour of assessee.
|