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Filling up the lacunae in defective SCN not allowed in case of an open remand

Service Tax - By: - Bimal jain - Dated:- 25-6-2015 - Dear Professional Colleague, We are sharing with you an important judgment of the Hon ble High Court of Madras, in the case of Thirumurugan Enterprises Vs. the CESTAT, Shastri Bhavan Annexe Chennai & the Commissioner of Central Excise Pudhucherry Commissionerate [2015 (6) TMI 474 - MADRAS HIGH COURT] on the following issue: Issue: Whether the Tribunal was justified in remanding the matter back to the Assessing Officer which was set aside b .....

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Adjudicating Authority. Being aggrieved, the matter was taken before the Ld. Commissioner (Appeals), contending that in none of the SCNs, the Department had brought out any allegation against any one of the Appellants with reference to his/her specific/individual activity undertaken for NLC as per the contract or the scope of work, to hold that such activity was a taxable service under the Finance Act, 1994 ( the Finance Act ). Further, none of the SCNs specified the activity with reference to a .....

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(Appeals) in the light of various decisions of the Tribunal and the Hon ble Supreme Court, decided the matter in favour of the Appellants accepting their plea both on vagueness of SCN and also on the limitation, therefore setting aside the Adjudication Order. Thereafter, the Department preferred an appeal before the Hon ble Tribunal wherein the matter was remanded back to the Assessing Officer to provide the statement provided by NLC to the Appellants to enable them to defend the demand of tax a .....

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that the issues raised by the Appellants and answered by the Commissioner (Appeals) in their favour has to be considered by the Tribunal on its own merits and there being no finding on the issues in the manner in which the plea has been taken by the Appellants, who were successful before the Commissioner (Appeals), the Order of the Tribunal cannot be sustained on an issue of open remand. It was further held that the Department cannot be allowed to fill up the lacunae in the SCNs on the basis of .....

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