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TMI Blog2017 (4) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Notification dated 03.12.2004, has not been touched upon by the Tribunal - The Tribunal is, consequently, directed to re-hear the parties once again, after giving notice to the parties - appeal allowed by way of remand. - C. M. A. No. 3410 of 2011 - - - Dated:- 10-4-2017 - Rajiv Shakdher And R. Suresh Kumar, JJ. For Appellant : Mr.K.Jayachandran For Respondents : Mr.T.Pramod Kumar Chopda JUDGMENT ( Judgment of the Court was delivered by Rajiv Shakdher, J. ) 1.This is an appeal, whereby, challenge is laid to the order dated 03.05.2011, passed by the Customs, Excise and Service Tax Appellate Tribunal (in short, the Tribunal). 2.The appellant is aggrieved by the fact that the Tribunal, without getting i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue contends to the contrary. 4.1.It is his submission that a perusal of the provision on which, reliance has been placed by the Tribunal would show that the appellant/ Assessee, even though recipient of service, would be liable to pay service tax. 4.2.Furthermore, Mr.Chopda says, that the aforementioned Notification would enure to the benefit of the service provider, i.e., Transporter and not the appellant/ Assessee. 5.We have heard the learned counsels for the parties and perused the record. 6.The provision in issue, to which, recourse has been taken by the Tribunal reads as follows: Rule 2(1)(d)(v) In these rules unless the context otherwise requires, - Person liable for paying service tax means, - (v)in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon by the Tribunal. 7.4.As a matter of fact, the record shows that this was a second round of litigation, before the Tribunal and that in the earlier round, the Tribunal vide judgment dated 19.06.2009, had disposed of the matter with the direction to the Adjudicating Authority to pass a fresh order, based on the plea raised before it, by the appellant/ Assessee, that it was entitled to the benefit of Notification dated 03.12.2004. 7.5.This aspect of the matter was required to be addressed by the Tribunal. Since the appellant/ Assessee was not represented, this aspect did not come to fore. 8.Furthermore, in so far as the first aspect is concerned, the appellant/ Assessee seeks to place reliance on the judgment of the Tribunal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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