2018 (5) TMI 829

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppellants that such amount does not pertain to the activity of job work carried out by them, but pertains to the activity of selling of the product from M/s SAIL. This aspect has not been discussed. Appeal allowed by way of remand.
MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT And MR. V. PADMANABHAN, MEMBER (TECHNICAL) PER V. PADMANABHAN : After hearing both sides, we recall our earlier Final Order No. 57273/2017 dated 16.10.2017 where the appeal was dismissed for non-prosecution, for the reasons mentioned in the RoA Application. The appeal is restored to its original number. 2. With the consent of both sides, we proceed to decide the appeal on merits. 3. The present appeal is filed by the assessee-Appellants against the Order-in-Appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... artment by mistake has included the following : (a) The Service Tax on the job charges was paid by the assessee-Appellants on receipt basis. The Department has proceeded to demand the Service Tax on the total job charges by over-looking the demand that some of the job charges were received subsequently and then subsequently the Service Tax has since been paid. The contention raised by them before the adjudicating authority was not considered. (b) The Department has also included certain amount received by M/s Shree Auro Iron Ltd. as commission from SAIL. The amount received by their parent company, M/s Shree Auro Iron Ltd. by way of trade discount from M/s SAIL on their activity of authorised dealer for M/s SAIL. By mistake the Departme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unt does not pertain to the activity of job work carried out by them, but pertains to the activity of selling of the product from M/s SAIL. This aspect has not been discussed in either of the orders before us. 10. In view of the above, we set aside the impugned order and remand the matter to the adjudicating authority for consideration of the submissions made by the assessee-Appellants and to pass de novo orders, but by providing a reasonable opportunity to the assessee-Appellants to present their case with liberty to file additional documents, if any, as per law. 11. In the result, the appeal filed by the assessee-Appellants is allowed by way of remand. (Dictated & pronounced in the open court)
Case laws, Decisions, Judgements, Orde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X