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Jetking Infortrain Ltd. Versus Commissioner of Service Tax

2016 (5) TMI 228 - BOMBAY HIGH COURT

Validity of Tribunal's clarification - Tribunal does not indicate as to whether the assessee addressed on merits of the demand of Service Tax - Imposition of penalty - Sections 76 and 77 of the Finance Act, 1994 - Held that:- we are not satisfied wit .....

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26th March, 2015 is quashed and set aside. - Matter restored before the tribunal. - Central Excise Appeal No. 187 of 2014 - Dated:- 4-1-2016 - S.C. Dharmadhikari and G.S. Patel, JJ. Shri Jitendra Motwani and C. Nanda Gopal i/b, M/s. Economic Laws Pr .....

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hat how this appeal raises substantial questions of law insofar as the merits. This query was raised because the Customs, Excise and Service Tax Appellate Tribunal, in the impugned order, copy of which is at Page 73 of the paper book, decided the ass .....

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Section 78 of the Finance Act, 1994. The demand of Service Tax is confirmed with interest and penalty under Sections 76 and 77 of the Finance Act, 1994. However, the adjudicating authority dropped the penalty under Section 78 of the Act. Against tha .....

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e two appeals were taken up together, the Tribunal does not indicate as to whether the counsel appearing for the assessee addressed on merits of the demand of Service Tax. On going through this order, we had raised a query and thereafter the appellan .....

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not find that the Tribunal has applied its mind to the query raised. Rather, it has indulged in a guesswork by issuing a clarification in favour of the appellant/assessee. Possibly, it did not realise that the initial order must read as a whole. If .....

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appeal on the following substantial questions of law : - (a) Whether in the garb of considering an application for clarification of the initial order, can the Tribunal travel beyond it and deal with something which was not subject matter of the orde .....

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