2013 (2) TMI 632

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....njape for the Appellant. Smt. S.I. 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 ....

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.... not in dispute that although the employee of 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 b....

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.... 28-4-2011] and restore the appeals to the file 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 ta....