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2016 (5) TMI 228 - BOMBAY HIGH COURT

2016 (5) TMI 228 - BOMBAY HIGH COURT - 2016 (332) E.L.T. 405 (Bom.) , 2016 (41) S.T.R. 590 (Bom.) - 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 with the approach of the Tribunal. In revenue matters, the approach as taken would not only entail in loss of revenue but precious judicial time and of t .....

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appeal was listed before us, we sought a clarification from Mr. Motwani appearing for the assessee that 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 assessee s appeals. It rendered a decision thereon on 26th March, 2014. The two Members who heard the appeal have throughout in the impugned order clarif .....

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versed by the Commissioner (Appeals) and the penalty came to be imposed. Though it is stated that the 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 appellant/assessee approached the Tribunal to seek a clarification. 2. In the garb of allowing a written application in that behalf, a detailed order has .....

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