TMI Blog2020 (9) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... It is my considered view that the appellant assesse should have intimated the Department by filing either NIL ST-3 Returns or an intimation explaining the reasons for non-filing of service tax returns. Similarly, the adjudicating authority should have called for the details and further when an appeal was already pending before the first Appellate Authority for the period April, 2006 to March, 2008, they should have waited for final outcome of the Appellate Order. Matter remanded to the adjudicating authority to decide the matter in denovo proceeding after calling for the details from the appellant assesse and also wait for the order of the first Appellate Authority in an appeal, which is pending for the period April, 2006 to March, 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax authorities and have filed ST-3 Return for the period April, 2006 to March, 2008. Thereafter, they stopped submission of ST-3 Returns w.e.f. April, 2008. The appellant is in appeal before the lower Appellate Authority against the Order-in-Original No.48/ST/D-III/Adjn./2009-10 dated 24.09.2009 passed by the Deputy Commissioner of Service Tax, Division III, whereby the demand of service tax for the period April, 2006 to March, 2008 has been confirmed. The Assistant Commissioner of Service Tax, Kolkata vide his Order-in-Original No. 34/ST/Div-III/Adjn./2010-11 dated 05.01.2011, dropped the proceedings initiated by the show-cause notice dated 09.10.2009. Being aggrieved, the Department was in appeal before the first Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority should have called for the details and further when an appeal was already pending before the first Appellate Authority for the period April, 2006 to March, 2008, they should have waited for final outcome of the Appellate Order. Similarly, the Ld.Commissioner (Appeals) should have remanded the matter to the adjudicating authority. In view of the above discussions, I find it appropriate to set aside the impugned order and remand the matter to the adjudicating authority to decide the matter in denovo proceeding after calling for the details from the appellant assesse and also wait for the order of the first Appellate Authority in an appeal, which is pending for the period April, 2006 to March, 2008. It is categorically di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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