2013 (2) TMI 632

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....Shah and J.B. Mishra for the Respondent. ORDER P.C. - The basic question raised in these three appeals is, whether the CESTAT was justified in upholding the service tax demand confirmed by the adjudicating authority with interest and penalty solely on the basis of the statement of the employee of the assessee without considering the specific plea of the assessee that service tax is not leviable ....

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....the assessee during the course of recording statement had admitted and expressed willingness to pay service tax, in the affidavit-in-reply to the show-cause notice, the liability to pay service tax was specifically denied and even before the adjudicating authority it was contended that service tax was not leviable. Though documentary evidence in that behalf were not produced before the adjudicatin....

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....e of the CESTAT for fresh decision on merits. Accordingly, the impugned order of CESTAT insofar as it relates to contirming the duty, interest and penalty is quashed and set aside and the matter is restored to the file of CESTAT for fresh decision on merits. 4. It is made clear that if on remand the CESTAT comes to the conclusion that the service tax is not leviable for the disputed period and co....