Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
A non-speaking appellate order was set aside because it gave no reasons for reversing the original authority's contract-wise findings on works contract classification, exemption under Notification No. 25/2012-ST, reverse charge and valuation. The Tribunal held that, where the demand arose from earlier proceedings under Section 73(1A) and the same category of services had already been examined, consistency required the appellate authority to follow the earlier findings unless new material or a change in law was shown. As no such distinction was recorded, the finding of no short payment was restored and no further service tax, interest or penalty survived.
A non-speaking appellate order was set aside because it gave no reasons for reversing the original authority's contract-wise findings on works contract classification, exemption under Notification No. 25/2012-ST, reverse charge and valuation. The Tribunal held that, where the demand arose from earlier proceedings under Section 73(1A) and the same category of services had already been examined, consistency required the appellate authority to follow the earlier findings unless new material or a change in law was shown. As no such distinction was recorded, the finding of no short payment was restored and no further service tax, interest or penalty survived.
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