Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 703 - AT - Service TaxDispute mitigation scheme by enactment of chapter VI in Finance Act, 2013 and notification of Service Tax Voluntary Compliance Encouragement Rules, 2013 - computation of liability undertaken by the competent authority on submission of their declaration dated 13th December 2013 was in error - incorrect disqualification attached to ‘substantially false’ declarations for denying the privileges of escapement from interest and penal detriments appended to non-payment/short-payment of tax liability - coverage of exclusion/exemption to ‘maintenance’ of lifts - HELD THAT:- The catena of decisions cited by Learned Counsel lead to a conclusion that are not in consonance with the findings of the adjudicating authority in the impugned order. Every authority empowered under Finance Act, 1994 is bound by, and required to adhere to, the decisions of appellate authorities. Failure to do so is demonstrative of lack of judicial discipline. Discarding of these decisions, binding as they are, is tantamount to disinclination to be bound by the law as interpreted. It does not behove us, as the appellate authority, to allow such a state of affairs to permeate the system of adjudication. The competent authority is directed to test the applicability of these decisions to the activities covered in the 29 disputed invoices for ascertainment of appropriate ‘taxable service’ before 1st July 2012 and of appropriate enumeration in the exemption notification for the period thereafter. To enable such conscious and responsible exercise of adjudicatory jurisdiction, we set aside the impugned order and remand the matter back to the original authority for a fresh decision on the correctness of the proposals in the show cause notice - as the genesis of the proceedings lies in an amnesty scheme promulgated by the Central Government as far back as 2013, it is incumbent on the adjudicating authority to decide the matter expeditiously and not later than three months from the receipt of this order. Appeal disposed off.
|