M/S Adarsh Security & Personnel ... vs Commissioner, Central Excise & Service ...

Appeal No.ST/80/2007-DB [Arising out of OIA No.37/2006(STC)/Commr(A-IV)Ahd, dt.05.01.2007, passed by Commissioner (Appeals), Central Excise & Service Tax, Ahmedabad]

M/s Adarsh Security & Personnel Services Appellant

Vs

Commissioner, Central Excise & Service Tax, Ahmedabad Respondent

Represented by:

For Appellant: Shri S.J. Vyas, Advocate For Respondent: Shri T.K. Sikdar, Authorised Representative

For approval and signature:

Honble Mr. P.K. Das, Member (Judicial) Honble Mr. P.M. Saleem, Member (Technical)

1. Whether Press Reporters may be allowed to see the No Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether their Lordships wish to see the fair copy of Seen the order?

4. Whether order is to be circulated to the Departmental Yes authorities?

CORAM:

HONBLE MR. P.K. DAS, MEMBER (JUDICIAL) HONBLE MR. P.M. SALEEM, MEMBER (TECHNICAL)

Date of Hearing/Decision:29.06.2015

Order No. A/10903 / 2015 dt.29.06.2015

Per: P.K. Das

1. Heard both the sides and perused the records.

2. The Adjudicating authority confirmed the demand of service tax of Rs.4,49,150.00 alongwith interest and imposed penalty. The Commissioner (Appeals) upheld the Adjudication order. The learned Advocate raised a preliminary issue in so far as the Show Cause Notice dt.18.10.2005 was issued, proposing demand of tax under Section 73(1)(a) of Finance Act, 1994. He submits that the Section 73(1)(a) of the said Act was not in existence at the time of issuance of Show Cause Notice in Statute and therefore, the Show Cause Notice cannot survive. On a query from the Bench, the learned Advocate fairly submits that this issue was not before the lower authorities.

3. After considering the facts and circumstances of the case, we find that it is appropriate that the matter should be remanded to the Adjudicating authority to examine the legal issues and the facts on merit. Accordingly, we set aside the impugned order. The matter is remanded to the Adjudicating authority to decide afresh, after considering the submission of the Appellant. As the matter is old one, the learned Advocate fairly undertakes to co-operate with the Adjudicating authority in de-novo proceedings. The appeal is allowed by way of remand.

(Dictated & Pronounced in Court)

(P.M. Saleem) (P.K. Das) Member (Technical) Member (Judicial)

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