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TMI Blog2024 (11) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... d that to arrive at a final conclusion whether the activity is classifiable under a particular head for which the appellant is liable to pay service tax under reverse charge mechanism has not been verified properly by the adjudicating authority and for that reason for the earlier period this Tribunal [ 2024 (9) TMI 1652 - CESTAT AHMEDABAD] remanded the matter wherein appellant has made out a prima facie case in as much as they have clearly shown the bifurcation of the expenses booked under the head of legal and professional charges in their books of account. Merely because the appellant have booked the expenses of various professional under one head that is legal and professional charges this cannot be the reason to demand Service Tax from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d certain expenditure of legal and professional fees. The case of the department is that since all the expenditure are booked under the head of legal and professional fees the appellant is liable to pay Service Tax under Section 68(2) of the Finance Act, 1994 read with Notification No. 30/2012-ST dated 20.06.2012 (Sr. No. 5) under reverse charge mechanism. 2. Shri Abhay Desai, Learned counsel appearing on behalf of the appellant, at the outset submits that the revenue has made out a case by picking up a figure of expenditure shown in the books of account assuming that the entire expenditure shown in the books are not legal and professional expanses which is liable to service tax under reverse charge mechanism in the hands of the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1994 read with Notification No. 30/2012-ST dated 20.06.2012 (Sr. No. 5) As per the department, the entire expenditures booked under legal and professional fees since it is towards legal and professional fees the appellant are liable to pay Service Tax under Reverse Charge Mechanism. 2. Shri Abhay Y Desai learned counsel appearing on behalf of the appellant at the outset submits that the entire amount shown in legal and professional expenditure is not towards the legal fees whereas all the professional fees such as fees paid to Chartered Accountant, Chartered Engineer and others professions including the legal fees paid to the advocate have been booked under the head of legal and professional expenses. It is a submission that wherever the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , (2023) 11 Centax 213 (Tri.-Chan) Synergy Audio Visual Workship P. Ltd. v. Commissioner of S.T., Bangalore, 2008 (10) S.T.R. 578 (Tri.-Bang.) M/S. Go Bindas Entertainment Pvt. Ltd. v. Commissioner of Service Tax, 2019 (5) TMI 1487 CESTAT ALLAHABAD Commissioner of C. Ex. vs. Kitply Industries Ltd. 2011 (267) ELT 289 (S.C.) Jay Yuhshin Ltd. v. CCE 2000 (119) E.L.T. 718 (Tribunal - LB) CCE v. Indeos ABS Limited 2010 (254) E.L.T. 628 (Guj.) Kansai Nerolac Paints Ltd. v. CCE-1 2016 (339) E.L.T. 467 (Tri. - Ahmd.) CCE v. Gujarat Glass Pvt. Ltd. 2013 (290) E.L.T. 538 (Guj.) Precot Mills Ltd. v. CCE 2014 (313) E.L.T. 789 (Tri. - Bang.) Alembic Ltd. v. CCE, Vadodara-1 2014 (308) E.L.T. 535 (Tri. - Ahmd.) CCE v. Special Steel Ltd. 2015 (329) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of Section 68(2) read with Notification No. 30/2012-ST. however, this clear bifurcation has not been submitted by the appellant before the adjudicating authority therefore the matter needs to be reconsidered by the adjudicating authority on all the issues. 5. Therefore, we set aside the impugned order and allow the appeal by way of remand to the adjudicating authority. Since the appeal pertains to very old period of 2017 and the period involved is July-2012 to November2015 the adjudicating authority shall pass de novo order within a period of two months from the date of this order. The identical facts involved in the present case and it is coming out from the adjudication process that the adjudicating authority has not verified properly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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