TMI Blog2016 (2) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... er the clarification by the Board, the Respondent has in fact paid the service tax, but partially only. The Commissioner further arrived at the finding that the plea for seeking clarification from the Board could not be a valid justification for the Respondent to take advantage of their own wrong by now invoking the plea of limitation. The Commissioner has further arrived at a finding of fact from the documents produced by the transporters and also submitted by the Respondent that the transport challans fulfilled all the requirements of the consignment note and that there may have been some additional information in it for the sake of convenience would not take the basic character of a consignment note fulfilled. The Tribunal, without an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;the Board') regarding leviability of service tax. In the meantime, it suo motu stopped payment of service tax. The Commissioner, by order dated 20.2.2008 held the Respondent liable for payment of service tax with a direction to recover it with interest and penalty. 3. Learned Counsel for the Appellant submits that the order of the Commissioner is very detailed. It discussed threadbare contentions and counter-contentions to arrive at the conclusion that the clarification sought by the Respondent from the Board dated 12.11.2007 had also opined liability for payment of service tax. It was then paid for one year from the date of receipt of the show cause i.e. 9.12.2005 to 28.2.2013 through their 13 Area Offices. The Respondent had al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-application of mind by the Tribunal. 4. Learned Counsel for the Respondent, from the counter-affidavit supporting the order of the Tribunal only submits that if the consignment note was actually required before liability for service tax could arise and the Tribunal has arrived at a finding that in fact no consignment note had been issued, there is no error in the order of the Tribunal. Since there was no consignment note issued, there was no taxable service. The appeal does not spell out any reasons how the Tribunal has misinterpreted the provisions. The order of the Tribunal is reasoned. The mere fact that records were being maintained regarding quantum of work undertaken by the transporters would not per se serve purpose of consignme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that once liability has been admitted by the Respondent, can technicalities justify non-compliance with the law when there is no substantive defence. 8. Suffice it to observe that any appellate order amenable to judicial review by a superior Court is required to be reasoned and considered, disclosing application of mind to the issues decided by the original authority, the grounds of appeal, the grounds taken in opposition to the appeal followed by a reasoning to arrive at its own independent conclusions especially when the order of the original authority is being set aside. Reasons have time and again been held to be the heart and soul of an order facilitating appreciation of the appellate order in judicial review. The order of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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