Remand for de novo adjudication in linked service tax appeals, with penalty challenge also sent back for fresh decision.

The Tribunal remanded the assessee's appeal for de novo consideration because an earlier final order in the same matter had already sent a subsequent-period appeal back with directions, and the present matter was to be decided in line with that treatment. As the assessee's appeal required fresh adjudication, the Revenue's appeal against penalty under Sections 76, 77 and 78 was also remanded for fresh decision, depending on the outcome of the assessee's case. Both appeals were therefore sent back for reconsideration.

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Issues: Whether the assessee's appeal and the Revenue's appeal were liable to be remanded for fresh decision.

Analysis: The Tribunal noted that the assessee's appeal for the subsequent period in the same matter had already been remanded with directions in an earlier final order. Following that treatment, the present assessee's appeal was allowed by way of remand for de novo decision in the light of the earlier directions. Since the assessee's appeal was remanded, the Revenue's appeal, which challenged the penalty imposed under Sections 76, 77 and 78, was also remanded for fresh decision depending on the outcome of the assessee's matter.

Conclusion: Both appeals were remanded for fresh consideration.

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