TMI Blog2017 (10) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) in examining the entire issue - matter remitted back to the first appellate authority for fresh consideration denovo - appeal allowed by way of remand. - ST/76173/2016 - 76355/2017 - Dated:- 20-7-2017 - (Dr.) Satish Chandra, President And Mr. Devender Singh, Member (Technical) Sh. Nihar Dasgupta, Advocate for the Appellant(s) Sh. S.S. Chattopadhyay, Suptd. (AR), for the Respondent(s) ORDER Per: Devender Singh 1. The brief facts of the case are that the appellants are registered with the department under the category of Club or Association Service, Rent-a-Cab Operation Service, Sponsorship Service and Works Contract Service and subsequently amended the Registration by inclusion of service under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Cricket Association is a charitable organization under Income Tax Act. The Service Tax was paid by them due to mistake of fact as service tax law changed during the time from positive based list of services to negative based list of services and they mistook that they are governed under Club and Association Service. Subsequently they realized that the tax was not payable and refund claim was made after little over one year from the date of deposit. The appellant has contended that Tripura Cricket Association received pure grant/subsidy from the BCCI. Tripura Cricket Association did not provide any service to BCCI by way of organizing matches, giving cricket fields on hire or derives any income from BCCI in any manner. There was no allega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. C. Ex., GOA - 2014 (34) STR 562 (Bom.). 2. Mafatlal Industries Ltd. Vs. Union of India - 1997 (89) ELT 247 (SC). 3. MCI Leasing (P) Ltd. Vs. CCE, Mysore - 2014 (33) STR 497 (Kar.) 4. Heard the parties and perused the available records. 5. The undisputed facts are that the appellants got themselves registered for Service Tax on 11.04.2013 and registration was last amended on 10.12.2014 for rent-a-car/manpower recruitment/supply agency service/Club or association service/works contract service etc. among other services. They have filed only one NIL return till date for the period April, 2013 to September, 2013. They paid the amount of service tax during the period 07.01.2014 to 20.05.2014. The duty was paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the above, we are inclined to agree with the petitioner that there has been partial application of mind at the level of the Ld. Commissioner (Appeals) in examining the entire issue. We therefore, set aside the order of the Ld. Commissioner (Appeals), remit the matter back to the first appellate authority for fresh consideration denovo of the dispute in accordance with law. The Ld. Commissioner (Appeals) would examine the relevant agreements and other documentary evidence and also the statutory records to ascertain the service(s) provided taking into account various contentions of the appellants and pass a reasoned order giving findings on their averments keeping in view the judicial pronouncements on the subject. The appellants wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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