2019 (2) TMI 1105

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....ER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. SR/33/ST-I/2015 dated 30.6.2015 passed by the Commissioner of Service Tax (Appeals), Mumbai-I. 2. Briefly stated the facts of the case are that the appellants are engaged in providing franchise services during the relevant period from July, 2003 to January, 2004. Since the appellant had failed to discharge Service Tax ....

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....e demand. The Revenue filed an appeal before the learned Commissioner (Appeals) assailing the said order of the adjudicating authority before the learned Commissioner (Appeals), who in turn, remanded the matter back to the adjudicating authority for re-determination of the tax, interest and penalty in the light of the CESTAT's order. 3. Learned Advocate for the appellant submits that in the prese....

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....e, in the event, no tax is payable, penalty would automatically be not attracted. Alternatively, if the quantum of duty is less, the penalty would automatically be proportionately less. Therefore, the appeal is premature and hence liable to be dismissed. 5. We have carefully considered the submissions of both sides. 6. We find that this Tribunal vide Order No. A/1335/WZB/06/CSTB/C-II dated 29.11....

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....um of the Service Tax recalculated. The appeal is disposed of in the above terms." Since the adjudicating authority failed to apply the observation of this Tribunal dated 29.11.2006, the learned Commissioner (Appeals), in the impugned order, remanded the matter back to the adjudicating authority to re-determine the liability of tax, interest and penalty in accordance with the Tribunal's order. T....