2019 (4) TMI 1563

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.... facts relating to Appeal No.ST/71024/2018 are being adverted to. 2. After hearing learned advocate Shri Rajesh Mohna appearing for the appellants and Shri Shiv Pratap Singh learned A.R. for the Revenue, it is seen that the appellants are engaged in the business of development and export of computer software. As the appellant was availing services of a foreign entity, proceeding were initiated against them for recovery of service tax of Rs. 14,27,649/-. The said demand was confirmed by the Original Adjudicating Authority as also by Commissioner (Appeals). However on appeal the orders passed by the Lower Authorities were set aside and the appellant's appeal was allowed with consequential relief vide Final Order No.ST/A/71033/2016-CU[DB] d....

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....ers, and as a result, it could not be established by Revenue that the appellant had intention to evade payment of Service Tax. Since, the intention to evade payment of Service Tax could not be established through the said show cause notice, the said proviso was not invocable. As a result the entire demand has become bad in law. Therefore the show cause notice is not sustainable. Since the show cause notice is not sustainable, the subsequent proceedings arising out of the same are also not sustainable. We, therefore, set aside the impugned Order-in-Original and Order-in-Appeal and show cause notice with consequential relief." 5. As is seen from the above entire demand confirmed against the assessee was set aside by the Tribunal. The Origi....

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....to be confirmed and as such, is not required to be refunded. This is a clear contempt of the Tribunal's order. If the Revenue was of the view that the said order of the Tribunal is not correct, it was open to them to file an appeal their against before the higher Appellate Forum. However, having allowed the said order of the Tribunal to attain finality, it was not open to the Lower Authorities to interpret the same, in such a manner so as to confirm a part of the demand falling within the limitation period and to reject the refund of the same. There is no ambiguity in the said order of the Tribunal which in very clear terms has held in favour of the assessee and has set aside the order confirming the demand against the assessee. As such, I ....