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TMI Blog2024 (6) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... evy of service tax on the activity rendered by them at the appellate stage and which was not taken up before the Original Authority. Due to the initial limited stand taken by the appellant, a complete or effectual adjudication of the proceedings by examining the evidence and arguments of both the sides, did not take place on merits before the Original Authority. Matter remanded back to the Original Authority for de novo adjudication - appeal allowed by way of remand. - Hon ble Shri P. Dinesha , Member ( Judicial ) And Hon ble Shri M. Ajit Kumar , Member ( Technical ) Shri N. Viswanathan , Advocate for the Appellant Shri M. Ambe , ( AR ) for the Respondent ORDER Per M. Ajit Kumar , The appellant, M/s Cakes and Bakes, Chennai are engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has filed an appeal before the Commissioner of Central Excise and Service Tax (Appeal), Chennai I. 4. The Commissioner (Appeals) has disposed of the three appeals upholding the orders passed by the Lower Authorities by a common order dated 14/03/2014 (impugned order). The appellant is hence before us in further appeal. 5. The learned Counsel Shri N. Viswanathan appeared before us representing the appellant. Revenue was represented by the learned Deputy Commissioner (AR) Shri M Ambe. 6. The learned counsel for the appellant has made the following points; a) Their activities involved a composite transaction with sale of food items being predominant, which is liable for payment of VAT and hence the demand on the entire value bui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued only on scrutiny of the returns, hence the invocation of the action at time limit against them is not justified g) Although they were not required to pay service tax, since there was no mechanism available to determine the service element in the composite contract, they had paid tax on 50% of the MRP value which is highly reasonable and shows their bona fide. Hence no penalty could have been imposed on them. He prayed that in the light submissions made and settled legal portion of law the Tribunal may set aside the common order, holding the same as totally devoid of merits. 7. The learned Deputy Commissioner stated the following points on behalf of Revenue. A. The whole issue arose and came to be adjudicated only because the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be complied in toto. Since the appellant did not satisfy the conditions of the notification, the appeal does not have any merits as pointed out in the impugned order and hence may be rejected. 8. We have carefully gone through the appeals and the submissions made by the rival parties before us. We find that the appellant had voluntarily registered himself under Outdoor Catering Service , under FA 1994 and was paying duty accordingly. They have after the issue of the Order in Original pertaining to their eligibility for duty exemption, raised fresh legal issues challenging the very levy of service tax on the activity rendered by them at the appellate stage and which was not taken up before the Original Authority. Due to the initial lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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