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2016 (6) TMI 416 - HC - Service TaxImposition of Cost on adjudicating authority - Payable to Prime Minister's National Relief Fund - Held that:- the Tribunal had recorded that the analysis of the adjudicating authority was nothing but verbatim reproduction of the submission of the appellant and no finding was recorded about the taxability of services and the analysis/discussions/findings of the adjudication are very shoddy. It had been highly and conspicuously nonspeaking, non-reasoned, arbitrary and cavalier while passing the order. The adjudicating authority had passed the order without application of mind and such orders adversely and severely impinge upon the public trust in the public authorities. It was further recorded that a public authority in such circumstances while performing quasi-judicial function deserves to be put to costs. Accordingly, the Tribunal imposed the cost of ₹ 25,000/- on the adjudicating authority who passed the order in question. No illegality or perversity could be pointed out in the aforesaid findings recorded by the Tribunal which may warrant interference by this Court. - Decided against the Revenue
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