2014 (7) TMI 789

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..... e authority held that the assessee should adduce evidence in this behalf to the original authority so that the said authority could requantify the demand of service tax - Held that:- Order passed by the learned Commissioner (Appeals) was not challenged by the department. The appellate Commissioner clearly found a case in favour of the assessee and accordingly acceded to their claim for the benefit .....

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..... Shri A.K. Nigam, AR, for the Respondent. ORDER After hearing both sides, we condone the delay of 8 days involved in the filing of the appeal, having found satisfactory explanation thereof. The COD application stands allowed. 2. The stay application seeks waiver and stay in respect of the adjudged dues. On hearing both sides, we have found a case fit for summary disposal. Accordingl .....

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..... e authority held that the assessee should adduce evidence in this behalf to the original authority so that the said authority could requantify the demand of service tax. Accordingly, the matter was remanded to the original authority vide Order-in-Appeal No. 23/2007-S.T., dated 27-7-2007. Pursuant to this remand ordered by the learned Commissioner (Appeals), the Addl. Commissioner requantified the .....

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..... recovery of interest thereon. It is the revisionary order of the Commissioner that is under challenge in the present appeal. 4. After hearing both sides, we find that the order passed by the learned Commissioner (Appeals) was not challenged by the department. The appellate Commissioner clearly found a case in favour of the assessee and accordingly acceded to their claim for the benefit of Notif .....

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..... cision which had, by then, attained finality for want of challenge. This action of the learned Commissioner of Service Tax is something which needs to be frowned upon. We refrain from further comments. Suffice it to say that this appeal has to be allowed. The impugned order is set aside and this appeal is allowed. 5. The stay application also stands disposed of. (Pronounced and dictated in o .....

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