2016 (2) TMI 595

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....3.8.2014 in Service Tax Appeal No. 227 of 2008 is not sustainable in its present form and the matter has to be remanded to it for a fresh decision in accordance with law. 2. A show cause notice was issued on 16.11.2006 to the Respondent with regard to payment of service tax regarding Goods Transport Agreement entered into by it with transporters for transportation of coal from open pit head to the Railway siding. According to the Respondent, it sought clarification from the Central Board of Excise and Customs (hereinafter called 'the Board') regarding leviability of service tax. In the meantime, it suo motu stopped payment of service tax. The Commissioner, by order dated 20.2.2008 held the Respondent liable for payment of service t....

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....of statutory liability and especially when the plea for clarification ultimately has been negatived. The plea of limitation was therefore not bonafide. The The Respondent by taking that defence essentially wanted to take advantage of their own lapses. All these aspects of the matter have not been considered by the Tribunal at all which has simply held that in absence of a consignment note actually not having been issued by the transporter, the liability for service tax was not attracted. The submission therefore is of complete non-application of mind by the Tribunal. 4. Learned Counsel for the Respondent, from the counter-affidavit supporting the order of the Tribunal only submits that if the consignment note was actually required before l....

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....the Respondent that the transport challans fulfilled all the requirements of the consignment note and that there may have been some additional information in it for the sake of convenience would not take the basic character of a consignment note fulfilled. 7. The Tribunal, without any discussion of these findings arrived at by the Commissioner, by a cryptic conclusion has held that in absence of any consignment note actually having been issued, no liability of service tax arises. The question in the facts of the case is that once liability has been admitted by the Respondent, can technicalities justify non-compliance with the law when there is no substantive defence. 8. Suffice it to observe that any appellate order amenable to judicial r....