TMI Blog2020 (8) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case of the respondent/Assessee, merely writing these citations in the said order itself is not enough. The order of the final fact finding body at the level of Tribunal has to be self contained and should discuss the relevant facts and reasons for arriving at a particular conclusion. The higher Constitutional Courts hearing the appeals against such orders cannot be expected to delve deeper into the study of facts and ratios of the orders of the learned Tribunal, in the manner in which the learned Tribunal perhaps thought. Mere reference of the citations in the order and then holding that the extended limitation could not be invoked to the Revenue is a serious prejudice caused to the interest of the Revenue, in the absence of discu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt period, there were two views as to the service tax payable under this category for the supply of IT related services. He pointed out that the decision in the case of M/s. Future Focus Infotech India (P) Ltd. Vs. Commr. of S.T., Chennai - 2010 (18) S.T.R. 308 (Tri. - Chennai) held the issue in favour of the Revenue whereas the decision in the case of M /s. Cognizant Tech. Solutions (I) Pvt. Ltd. Vs. Commr., LTU, Chennai -2010 (18) S.T.R. 326 (Tri. - Chennai) held the issue in favour of the Assessee. Since there were two views on the very same issue of taxability in regard to Manpower Supply to IT related services, he argued that the appellant cannot be saddled with an intention to evade payment of duty. To support his argument that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period. Therefore, applying the ratio in the case of M/s. Coromandel Infotech India Ltd. (supra), we are of the view that the demand cannot sustain and requires to be set aside, which we hereby do. ..... 9. The appeal is allowed with consequential reliefs, if any, as per law. The Miscellaneous Application for change of cause title filed by the Department is allowed. Sd/- (Madhu Mohan Damodhar) Member (Technical) Sd/- (Sulekha Beevi C:S) Member (Judicial) 3. The learned counsel for the Revenue Mr.K.S.Ramasamy, has sought to raise the following questions of law in the present appeal before us :- 1. Whether the CESTAT decision in following the ratio of Cognizant case is correct? 2. Ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by the Assessee, and whether in those facts and circumstances of the case, the extended limitation could be invoked by the Department or not. Without discussing the relevant facts and ratio of its two judgments, referred to and relied on by the learned Tribunal, and the facts of the case of the respondent/Assessee, merely writing these citations in the said order itself is not enough. The order of the final fact finding body at the level of Tribunal has to be self contained and should discuss the relevant facts and reasons for arriving at a particular conclusion. The higher Constitutional Courts hearing the appeals against such orders cannot be expected to delve deeper into the study of facts and ratios of the orders of the learned Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
