2012 (6) TMI 170

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..... JUSTICE K.VINOD CHANDRAN, JJ. For Appellant: .SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS   For Respondent:  SRI.JOSEPH KODIANTHARA (SR.), SRI.TERRY V.JAMES, SRI.B.J.JOHN PRAKASH, SRI.TOM THOMAS (KAKKUZHIYIL), SRI.V.ABRAHAM MARKOS   J U D G M E N T   Ramachandran Nair, J.   The connected appeals are filed by the Service Tax Department challenging the orders of the Customs .....

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..... cation orders were issued for the block period 2000-01 to 2004-05 and for 2005-06 by two separate orders. The first round of appeals before the Tribunal led to remand orders, one followed by the other, wherein the Tribunal after broadly discussing the issues raised remanded the case for denovo adjudication by specifically stating that "all issues are kept open".   4. Based on remand orders, .....

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..... penalty. 6. After hearing both sides, we are unable to sustain the order of the Tribunal because an open remand leaving all issues open for decision in fresh adjudication means that the said order is not adverse to any of the parties in appeal. Therefore, it is not proper or fair on the part of the Tribunal to have treated any matter as concluded in their earlier order which was an open remand on .....

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..... the Tribunal to consider in detail the nature of charges collected by the assessee and to see whether those are for taxable services rendered, and if so to sustain it. Similarly if any amount collected is not in the nature of consideration for taxable services, necessarily the same has to be excluded. We are of the view that the Tribunal being the first appellate authority has no escape from cons .....

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..... e months from the date of receipt of a copy of this judgment. The appellant is free to produce whatever is the evidence or records required and is also free to collect information from other collectorates and furnish the same so that there is no duplicity of assessment for the same service under 2 collectorates.   These C.E.Appeals are disposed of as above.  
Case laws, Decisions, J .....

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