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TMI Blog2023 (10) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication order has been set aside by this Tribunal and the subsequent demands raised through Section 73(1A) as well as its conformation having based on the previous conformation orders, the same is liable to be set aside. Therefore, in order to maintain consistency and predictability of the order of this Tribunal and in obedience to judicial precedent set by it, the orders passed by the Commissionerate of CGST CX are hereby set aside. Appeal allowed. - HON BLE DR. SUVENDU KUMAR PATI , MEMBER ( JUDICIAL ) And HON BLE MR. ANIL G. SHAKKARWAR , MEMBER ( TECHNICAL ) Shri Rohan Shah , Advocate along with Ms. Sweta Upadhyay , Shri Sabazi , Shri Rajan , and Shri Mohammed , Advocates for the Appellant Shri S. K. Mathur , Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of equipments/parts on which VAT was discharged and issue show cause for recovery of Service Tax on the gross amount charged towards the entire process of supply of equipment as well as installation and commissioning on the ground that bifurcation of both the components were not apparently noticeable. First show cause notice was issued on 22.10.2013 under Sec 73 (1) of the Finance Act, 1994 for the Financial Years from 2008 to 2013. Matter was adjudicated upon and demand was conformed along with interest and penalties. Being agrived, Appellant challenged the legality of the order before this Tribunal which had disposed of the appeal on 01.07.2014 by way of remand to the adjudicating authority with specific direction to examine the records o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the Tribunal. In placing reliance on the judgment of Hon ble Supreme Court passed in the case of Radhasoami Satsang, Saomi Bagh, Agra v. CIT, (1992) I SSC 6591, he submitted that Hon ble Supreme Court has emphasized that rule of consistency is required to be followed in the administration of justice to achieve predictability of the law and to avoid multiplicity of proceedings and issue having been settled in favour of the Appellant for the previous period for both pre and post negative list regime, as well as on the basis of Judicial precedent set by this Tribunal in the case of M/s Johnson Lifts Pvt. Ltd. Vs Commissioner of Service Tax, Chennai 2017 (9) TMI 32-CESTAT Chennai and Commissioner of CGST CX, Kolkata Vs. Lumino In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ach other. In all 3 appeals, she has also referred to the certificates issued by the Chartered Accountant (CA), extracted its paragraph and ultimately concluded that the same certificates were issued in mechanical manner after obtaining computer generated printouts from the Appellant Company s system despite the fact that the starting word of the extracted portion of the certificate clearly indicates that those were issued on the basis of verification made by the Chartered Accountant (CA). It would be worthwhile, to have a look at paragraph 8 of the order passed by this Tribunal in which it was clearly mentioned that Appellants were maintaining proper and adequate accounting records to demonstrate that there was segregation of the price tow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the execution of the works contract adopted for VAT purpose and thereafter determine the value of service portion. Vide de novo adjudication Order No. 15/ STVII/ RS/2014 dated 30.12.2014 the adjudicating authority upheld the earlier Order dated 28.02.2014 confirming the Service Tax demand of Rs.95,78,68,514/-. I also find that the show cause notices dated 10.03.2015 (for the period 2013-14), 16.03.2016 (for the period 2014-15) and 19.04.2018 (for the period 2015-16 to 2016-17) issued under the provisions of Section 73(1A) have also been decided and confirmed vide Order-In-Original Nos. 08 / STVII/ RK/2015-16 dated 30.10.2015, 19/CGSTNM/ Commr/KV/2017-18 dated 29.03.2018 and 64/CGST-NM/Commr/KV/2018-19 dated 29.01.2019. As the issue of class ..... X X X X Extracts X X X X X X X X Extracts X X X X
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