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TMI Blog2018 (5) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 7-5-2018 - Shri S.S Garg, Judicial Member Mr. K. Parameswaran, Adv For the Appellant Mr. N. Jagadish, AR For the Respondent ORDER The present appeal is directed against the impugned order dated 13.11.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant Shri B. Nagaraj was registered with the Service Tax Department for providing the taxable service under the category of Business Auxiliary Service . They were awarded contract for felling, collection, conversion, debarking, stacking, extraction, transportation and delivery of trees like eucalyptus, acacia pulpwood from M/s. Mysore Paper Mills Ltd., c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original dated 31.1.2017 was passed by the adjudicating authority pursuant to specific remand directions contained in common Final Order No.21720-21748/2015 dated 30.7.2015 passed by the Tribunal wherein inter alia the demands confirmed by invoking extended period had been set aside in toto (including the penalties imposed) and the said original authority was directed to examine each and every file separately and to limit the demand, if any, only to the normal period thereof. He further submitted that the demand in the Order-in-Original has been confirmed only for the normal period from 1.10.2009 to 30.9.2010 by holding that the activities undertaken would not amount to manufacture under the Central Excise and hence, the service tax demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority and upheld by the impugned order is not tenable under law. He further submitted that while disposing of batch of appeal filed by other assessees covered under the very same common Final Order dated 30.7.2015, learned Commissioner (A), Mysore has set aside the penalties imposed under Sections 76, 77 and 78 of the Finance Act, in the remand proceedings by the original authority thereto and the said order has also been annexed. It is his further submission that the said common Order-in-Appeal dated 15.3.2017 has been accepted by the Department and in fact has been followed even for dropping the penal proceedings in respect of similarly placed other assessees vide recent Order-in-Original dated 28.3.2018 passed by the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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