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TMI Blog2012 (6) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... lly it is a matter of considering as to which are the activities or charges levied that do not constitute consideration for taxable service and only such of the items calls for elimination. When detailed adjudication order is challenged before the Tribunal wherein every receipt and expenditure are considered in assessment, it was the duty of the Tribunal to consider in detail the nature of charges collected by the assessee and to see whether those are for taxable services rendered, and if so to sustain it. Matter remanded to Tribunal. The Tribunal should address all the issues raised against fresh adjudication orders issued after remand. - C.E. Appeal Nos. 16 and 17 of 2010 - - - Dated:- 26-3-2012 - MR.JUSTICE C.N.RAMACHANDRAN NAIR, MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically stating that all issues are kept open . 4. Based on remand orders, the Commissioner of Service Tax issued adjudication orders afresh, which were challenged in second round appeals before the Tribunal. The Tribunal in the common order in paragraph 11 allowed the ground of limitation raised by the assessee against revised assessment by holding as follows:- This finding of the Tribunal has not been challenged by the Revenue. 5. The first contention raised by the learned counsel for the appellant is that the Tribunal after issuing an open remand order leaving all issues open should not hold the earlier order against the Revenue. Contrary to the open remand in first round, the Tribunal issued orders cancelling the revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. Similarly if any amount collected is not in the nature of consideration for taxable services, necessarily the same has to be excluded. We are of the view that the Tribunal being the first appellate authority has no escape from considering the matter in detail and no shortcut method is permissible while disposing of first appeal. In view of the findings above, we allow both the Central Excise Appeals by vacating the orders of the Tribunal and restore the appeals back to the files of the Tribunal with direction to them to repost the appeals, hear the matter on all issues raised as if those are first appeals filed for the first time and decide the matter without being influenced by their findings in the first round of appeals, which at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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