2008 (9) TMI 184

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..... Departmental Representative, represented the department. 3. We heard both sides. 4. The appellants were issued with a show cause notice for non-payment of service tax under the category of "Business Auxiliary Services and Clearing & Forwarding Agents" Service. It appears from the Order-in-Original that the appellants paid the service tax even before the issue of show cause notice, though they did not pay it when it was due. When the matter came up for adjudication before the Adjudicating Authority wherein he has stated that when the authorities pointed out the lapse, the appellants paid the tax. He has dropped the penalty proceedings under Section 80. There is no discussion in the findings of the Original Authority regarding the nature o .....

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..... is only for enhancement of penalty or for imposition of penalty, because the Commissioner on review had opined that the Adjudicating Authority ought to have imposed suitable penalty. He has given his own reasoning. But in the appeal before us, the learned Advocate apart from challenging the maintainability of impugned order of the Commissioner Service Tax, has also challenged it on merits. But in his appeal paper also he has not given the nature of the service rendered by him. What actually they are carrying out is not clear from the grounds of appeal. So, in these circumstances, the Tribunal is not in a position to decide the matter in the absence of relevant details. All the authorities have failed including the appellant in furnishing th .....

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..... at all. Because, in the proceedings before us, the appellants strongly contends that on merits also he is challenging the order. But in the appeal book, he has not given the nature of the service rendered by him. In these circumstances, we have no other option but to remand the matter to the Original Authority to decide the matter in accordance with law, after giving an opportunity for personal hearing. Once again it is reiterated that a detailed finding should be given on the activity carried out by the appellant and whether it would be liable for service tax. If so, under what category also should be categorically he mentioned in the finding of the Adjudicating Authority. Thus, we remand the matter to the Original Authority for a de nova .....

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