TaxTMI 
TaxTMI 
2014 (11) TMI 421
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....late order by the appellate authority ordering remand, the actual quantification is still to be effected and that the subsequent modification by the CESTAT, as per Exts. P4 and P5, justifying the imposition of penalty both under Sections 76 & 78 of the Finance Act will not absolve liability of the original authority to have modification in terms of the appellate order. 2. The sequence of events reveals that Ext. P1 order passed by the assessing authority was taken up in appeal before the appellate authority. After considering the same, Ext. P3 order was passed observing that the actual quantification is required to be modified to some extent. It was also observed that service tax valuation is based on the actual recovery. According to the ....
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....ed either by CESTAT or by Division Bench of this Court) is still to be completed. As such, there is no rhyme or reason to have proceeded with coercive steps. Hence seeks for immediate interference. 3. The learned standing counsel appearing for the respondents submits that, though the matter was remanded by the appellate authority in respect of the case projected by the petitioner no proper document was ever produced before the original or appellate authority. The challenge raised from the part of the Revenue with regard to interception made by the appellate authority has become final, by virtue of Exts. P4 and P5 and as such, nothing further remains to be considered. 4. The operative portion of Ext. P3 order passed by the appellate author....
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....uthority level. However, if it is found that it is due to non-recovery from the clients and the tax liability of the appellant is less than what is determined in the order-in-original, the benefit has to be granted. The next limb is with regard to the imposition of penalty both under Sections 76 and 78, interfering with penalty under Section 76, which alone was subject matter of challenge by the Revenue Authority before CESTAT, leading to Ext. P4 judgment. This judgment has been confirmed by the Division Bench of this Court vide Ext. P5 verdict in C.E. Appeal. 5. After hearing both the sides and going through the materials on records, this Court finds that the appellate authority, while passing Ext. P3, found it necessary to have recalcula....