TMI Blog2013 (1) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 14-2-2012 with a delay of nearly six months in passing the order from the date of conclusion – Held that:- The Tribunal has not specifically dealt with some of the aforesaid vital issues in spite of the directions given to that effect by this Court. The order of CESTAT (2012 (4) TMI 456 - CESTAT, MUMBAI) is quashed and set aside. CESTAT is directed to pass fresh order. - 36 of 2012 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be taxable prior to 1-6-2007. (ii) The sub-contractor had provided taxable services to the customer and had discharged the Service Tax liability on the same. The Appellants are only re-seller of such service and re-selling of service is not liable to Service Tax in India. (iii) Definition of Erection, Commissioning and Installation Service has been amended with effect from 1-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, penalty is not imposable. (c) Whether the findings by Appellate Tribunal applying proviso to Section 73 of the Finance Act to the present case is vitiated as being perverse, perfunctory and not considering all the grounds/submissions having bearing on the issue ? (d) Whether in the facts and circumstances of the case, the Appellate Tribunal erred in not holding that there are four ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Finance Act, 1994 for invoking the extended period of limitation. (h) Whether in the facts and circumstances of the case, the Appellate Tribunal was right in upholding the order-in-original dated 22-11- 2007 passed by the Commissioner and dismissing the appeal of the Appellants ? (i) Whether in the facts and circumstances of the case, the Appellate Tribunal was right in confirmin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Accordingly, the impugned order of CESTAT dated 14th February 2012 [2012 (283) E.L.T. 49 (Tri. - Mumbai)] is quashed and set aside and the CESTAT is directed to pass fresh order on all the issues as per the directions given by this Court in its order dated 2nd May 2009, as expeditiously as possible and preferably within a period of six months from today. All contentions of both the parties are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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