2017 (12) TMI 449

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..... to both question of facts as well as the point of limitation, which is a question of law. Since both the aspects are involved in this appeal, the appellant can raise such points even for the first time before the ld. Commissioner (Appeals), if not raised before the Adjudicating authority - the matter should go back to him for fresh consideration of the factual aspect of taxability and the issue of .....

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..... first time as per the provisions of Rule 5 of Central Excise (Appeals) Rules, 2001, made applicable to the Finance Act, 1994. 3. The ld. Advocate appearing for the appellant submits that due to mistaken notion, the appellant did not pay the Service Tax under the taxable category of business auxiliary service and pleaded the limitation aspect before the ld. Commissioner (Appeals). However, the l .....

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..... d the point of limitation were not raised before the Adjudicating authority and he cannot consider such ground for the first time in terms of Rule 5 ibid. It is the fact that the issues involved in the appeal before the Commissioner (Appeal) relate to both question of facts as well as the point of limitation, which is a question of law. Since both the aspects are involved in this appeal, the appel .....

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