2013 (12) TMI 1326

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..... - appellate authority did not find whether the liability arose out of adjudication related to that service. Without a foundation in show cause notice, orders of the authorities below failed to get approval by judicial scrutiny - adjudication is to be confined to the tax and interest paid by the appellant. There shall be no penalty at all under any of the provisions of the Finance Act, 1994. Even .....

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..... orts the order of the authority below. It is surprising that the show cause notice does not show what was the service provided by the appellant. The adjudicating authority also did not whisper about the nature of service which caused demand. But the appellate authority made discovery in para 2 of the order that the appellant was registered as authorized service station service provider. Even that .....

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..... erable to invite attention of the ld. Chief Commissioner to issue appropriate letter to the concerned jurisdictional Commissioner that the aforesaid lapse of Revenue should not be repeated by the Officers as Officers of Union of India who are entrusted with the responsibility to protect interest of Revenue. 4. In the result, both stay application and appeal disposed in the manner indicated above .....

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