2018 (8) TMI 1282

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.... by the Revenue, as both the appeals are challenging the findings of the same Order-in-Original and their being disposed of by a common order. 2. Relevant facts that arise for consideration after filtering out unnecessary details are, the lower authorities issued a show cause notice to appellant/assessee demanding service tax liability on the amounts received as commission from M/s Maruthi Udyog Limited (MUL) referring clients/purchasers of the cars for insurance purpose and for loan purposes, during the period July to September, 2004. A show cause notice was issued on 30.05.2007 was adjudicated and by the impugned order dated 19.06.2008, the Adjudicating Authority after extending an opportunity to personal hearing confirmed the demands ....

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....ity for quantification. He would bring to the notice of the Bench various documents on which he is relying upon for such claim. 4. Learned Departmental Representative, on the other hand, submits that it is not very clear whether M/s Maruthi Udyog Limited has discharged the service tax liability on the amounts retained by them or on the amount transferred to appellant. He submits that since it is not very clearly indicated that the M/s Maruthi Udyog Limited has discharged the service tax liability on the entire amount or otherwise, that the certificate not been addressed to the appellant, no relief, as sought by the appellant should be granted. It is the submissions that penalty under provisions of Section 76 are very clear, and when tax ....

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....ant assessee that the said amounts needs to be considered as cum tax amount the amount needs to be accepted and tax liability needs to be worked out for which factual matrix needs to be appreciated. In our considered view, such factual matrix would be appreciated in a better manner by the Adjudicating Authority. To the limited extent of requantification of the amount and along with interest and the consequential penalties, we remit the matter back to the Adjudicating Authority to reconsider the issue, after appreciating the claim and details that may be produced by the appellant before him. The Adjudicating Authority, needless to say, will follow the principles of natural justice, before coming to a conclusion. 7. As regards the appeal o....