9911796707
TMI Blog2017 (1) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... department. The said appeal was dismissed summarily on the ground that the amount involved in the appeal was less than Rs. 10,00,000/- (Rupees Ten Lakhs Only) as per the new Litigation Policy vide Instruction No. F. 390/Misc./163/2010-JC, dated 17-12-2015. The applicant has further stated that the services rendered by the assessee falls under the taxable service of 'Management Consultant' and liable to service tax whereas service provider's contention before the adjudicating authority/first appellate authority was that the said programmes provided to individual companies were integral part of the management education which was recognised by All India Council for Technical Education of Government of India and Association of Indian Universit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-20158/2016, dated 21-1-2016 is a 'collective order' made summarily in more than fifty appeal cases. The said order inter alia says as follows : "2. After hearing the learned DR and on perusal of records, we find that the amount involved in all these appeals is less than Rs. 10,00,000/- (Rupees Ten Lakhs Only) and needs to be summarily dismissed as per the new litigation policy of the Government of India, Ministry of Finance, Department of Revenue, C.B.E. & C. Circular No. F. 390/Misc./163/2010-JC, dated 17-12-2015 as reported by a letter of C.B.E. & C. dated 1-1-2016. 3. Accordingly all the appeals are dismissed summarily (emphasis supplied) leaving the larger issue open to be decided in an appropriate manner." 5. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion' and the same is of recurring nature. Therefore, this case cannot be dismissed on monetary grounds and needs to be decided on merits. The appeal may kindly be restored to its original number in the interest of justice." 6. From the facts on record, we find that show cause notice was issued inter alia saying that services in question are in the category of taxable service of 'Management Consultant'. Original adjudication order confirmed the subject services as taxable under the category of management consultants confirming the liability of the respondent under the category of service of 'management consultant' under the respective provisions of Finance Act, 1994 and Order-in-Appeal dropped the demand saying that activities/service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt of Bombay in the case of Commissioner of Customs & Central Excise, Goa v. Pankaj Jaju : 2014 (313) E.L.T. 5 (Bom.) and in the case of Dy. Chief Manager, Printing & Stationery v. CCE, Mumbai : 2015 (320) E.L.T. 122 (Bom.). 6.2.1 Hon'ble Bombay High Court in the case of Commissioner v. Pankaj Jaju (supra) has held that the Tribunal has the power and jurisdiction to withdraw the order, if ends of justice require such course of action. 6.2.2 Further, we refer to Hon'ble Supreme Court's decision in the case of A.S.C.U. Ltd. : 2003 (151) E.L.T. 481 (S.C.) wherein in Para 7 of the judgment it quotes its own two judgments viz., Commissioner v. Hero Cycles Pvt. Ltd. : 1997 (8) SCC 502 (S.C.) and T.S. Balaram, Income Tax Officer v. V ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
