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TMI Blog2018 (6) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) therefore it is appropriate and also in the interest of justice, to remand the matter back to the Commissioner (Appeals) to decide the matter afresh, after hearing the appellant on the question of maintainability of Appeal - appeal allowed. - Service Tax Appeal No. ST/51010/2018-CU [SM] - FINAL ORDER NO. 52008/2018 - Dated:- 24-5-2018 - MR. AJAY SHARMA, MEMBER (JUDICIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Chapter V of the Act should not be imposed upon them. iii. A penalty in addition to service tax and interest for suppressing value of taxable services should not be imposed upon them under Section 78 of the Act. iv. Penalty under Section 77 of the Act for contravention of Section 70 of Chapter V of the Act Should not be imposed upon them. v. Interest at appropriate rate should not be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant by the Commissioner (Appeals), vide Order-in-Appeal dated 11/13.09.2012 by which the ld. Commissioner reduced the demand of Service Tax from ₹ 7,70,921/- to ₹ 2,01,247/- and against the said Order-in-Appeal the Department had filed appeal in this Tribunal being Appeal No. ST/3790/2012-ST (DB) but the same was dismissed as withdrawn vide order dated 27.02.2017 of this Tribunal d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ld. AR further submitted that despite service of several notices, the appellant did not appear before the Commissioner (Appeals) and therefore, the matter was decided in their absence. 6. Since the appellant is raising the preliminary objection about the maintainability of appeal before the Commissioner (Appeals) therefore it is appropriate and also in the interest of justice, to remand th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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