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TMI Blog2016 (11) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... for service tax for the periods 2000-2001 to 2004-2005 (Appeal No.ST/216/2008) and the second show-cause notice covers the period 2005-06 (Appeal No.ST/217/2008). These two appeals are being disposed of in the present de novo proceedings before the Tribunal as per directions of the Hon'ble High Court of Kerala vide their Order dated 26.3.2012. The Hon'ble High Court while remanding the matter to the Tribunal gave directions has follows: "6. After hearing both sides, we are unable to sustain the order of the Tribunal because an open remand leaving all issues open for decision in fresh adjudication means that the said order is not adverse to any of the parties in appeal. Therefore, it is not proper or fair on the part of the Tribunal to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals back to the files of the Tribunal with direction to them to repost the appeals, hear the matter on all issues raised as if those are first appeals filed for the first time and decide the matter without being influenced by their findings in the first round of appeals, which at the maximum amounts to observations or restatement of the arguments of the parties. The Tribunal should address all the issues raised against fresh adjudication orders issued after remand. There will be direction to the Tribunal to hear and dispose of the appeals within a period of three months from the date of receipt of a copy of this judgment. The appellant is free to produce whatever is the evidence or records required and is also free to collect inform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed de novo adjudication order dated 29.2.2008 which were challenged before the Tribunal in the second round of litigation. The Tribunal in the common order dated 29.6.2009 in paragraph 11 allowed the ground of limitation raised by the assessee against the revised assessment by holding that this finding of the Tribunal has not been challenged by the Revenue. Revenue challenged this Final Order of the Tribunal before the Hon'ble High Court of Kerala with the contention that after issuing an open remand order leaving all issues open, the Tribunal should not hold the earlier order against the Revenue. In the de novo order passed by the Commissioner, he examined all issues afresh and passed revised orders. The Revenue is also aggrieved with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand for service tax by the Commissioner, Cochin on the grounds of jurisdiction to recover service tax for the entire differential income other than that accounted for in Cochin. (ii) For the second demanding covering the period 2005-06, Commissioner has accepted their contention on jurisdiction and has restricted the demand only to the differential income pertaining to operations at Cochin. (iii) He admitted that at the time of audit, the appellant was not in a position to immediately split or apportion the difference in the value of services to the operations in various places. However, they have subsequently got detailed charts prepared location-wise, and certified by an independent Chartered Accountant. Their submission is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly he submitted that the demand should be restricted to normal time limit under Section 73. (vii) With reference to the demand for the period 2005-06, he submitted that similar exclusion of value of service as pleaded above should be extended. 6. The submission of the learned AR are summarised below. (i) He submitted copies of the original application made by the appellant for grant of registration as early as 1997 and the Certificate of Registration and argued that the appellant has been granted centralised registration for the service of steamer agent for the entire country. Accordingly, he submitted that Commissioner, Cochin had the jurisdiction to raise demands for service tax for the entire operations of the appellant all over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having individual registrations in many other places. In this background, we are of the view that there is no justification to say that the assessee has suppressed facts with intent to evade payment of service tax. Consequently, the demand for service tax will have to be limited within the normal period of limitation available under Section 73. 7.1 The assessee has submitted charts certified by the independent Chartered Accountants detailing the income of various branches. The income arising outside Cochin jurisdiction will need to be deducted from the income booked under profit and loss account. In addition, the exempted foreign income as well as income for which no service tax is liable such as sale of assets, etc., will need to be deduc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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