Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 236 - AT - Service TaxNon-speaking order - finding of the Commissioner is just limited to 5 lines - Obviously a demand of nearly Rs. 48 lakhs should have been dealt with in a better manner. In our view this is not at all a speaking order. The contentions made by the appellants should have been gone through in depth and on each point a proper finding ought to have been given. Moreover there is no finding with regard to the invocation of extended period. In these circumstances, the impugned order has no merit at all. Consequently we set aside the same and remand the entire matter to the Original Authority for passing a de novo order
The appellate tribunal CESTAT, Bangalore, consisting of members T.K. Jayaraman and M.V. Ravindran, heard an appeal against an order passed by the Commissioner of Service Tax, Bangalore. The case involved a global tender floated by M/s. Bangalore Water Supply and Sewerage Board, where the appellant, in a consortium with M/s. L & T, was awarded a contract. The appellant's role was advisory as consulting engineers. The revenue claimed the appellant failed to pay service tax from May 03 to March 05, leading to a demand of Rs. 97,87,809 under the Finance Act, with additional interest and penalties. The tribunal found the Commissioner's order lacking depth, with insufficient consideration of the appellant's contentions. As a result, the tribunal set aside the order and remanded the case to the Original Authority for a fresh decision within two months, urging cooperation from the appellants. The appeal was disposed of by remand with these directions.
|