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2024 (5) TMI 330 - CESTAT CHENNAIExemption from service tax - Business Auxiliary Service - providing transportation of agricultural produce - Exemption as per Sl.No.21, 22 of the Mega N/N. 25/12 dt. 20.06.2012 - De-novo order passed by the adjudicating authority during the pendency of the appeal - HELD THAT:- The Commissioner (Appeals) vide order impugned in this appeal had remanded the matter. It is to be noted that the present appeal has been filed by the appellant after complying with the mandatory predeposit. Prior to 06.08.2014, the Section 35F of Central Excise Act as made applicable by Section 83 of Finance Act, 1994 included the procedure to file stay application along with appeal. The Tribunal then had to consider the stay applications and direct to make predeposit in order to grant stay of recovery of the demand by the department. After introduction of new Section 35F w.e.f 1.8.2014, the assessee has been cast with the responsibility of making a mandatory predeposit. The procedure of filing stay application has been given away with. The requirement to make mandatory predeposit implies that the recovery proceedings are stayed during pendency of the appeal before the Tribunal. Coming to the merits of the case, the Commissioner (Appeals) has analysed the issue and after considering the submissions made by the appellant that they are eligible for exemption under Sl.No.21, 22 of Notification No.25/2022 has remanded the matter to verify whether the transportations were made for agricultural produce. Taking note of this fact as well as the submissions made by the learned counsel at the time of hearing, the matter requires to be remanded to the adjudicating authority who is directed to look into the documents produced by the appellant with regard to transportation of goods. In case, the transportation is for agricultural produce, the appellant is eligible for exemption. The matter requires to be decided on merits as well as on limitation and is remanded to the adjudicating authority leaving all issues open - appeal is allowed by way of remand to the adjudicating authority.
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