TaxTMI 
TaxTMI 
2019 (5) TMI 378
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....esentative for the Respondent. ORDER Per: Mr. P. Venkata Subba Rao 1. This appeal is filed by appellant against Order-in-Appeal No. HYD-EXCUS- SC-AP2-0059-18-19-ST, dated 30.08.2018. 2. Ld. Consultant for the appellant submits that they are a Chartered Accountant firm and were issued a show cause notice on 06.11.2017 demanding duty on chartered accountant services invoking extended period ....
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....ity in determining whether any penalty is imposable upon them. His prayer is that the remand order of the first appellate authority may be modified to the extent that all issues may be left free for the original authority to decide including the penalty therein. 3. Ld. DR draws the attention of the Bench to Paras 5.2, 5.3 and 5.4 of the orders of the original authority and asserts that the deman....
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.... of the services rendered by them. Therefore, the same are not taxable at their end. He submits that this claim of the appellant was not substantiated by any document and therefore the first appellate authority was correct in remanding the matter to the original authority for the limited purpose of re-computation of the value of taxable services and tax liability. On a specific query from the Benc....
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.... appellate authority. This Bench cannot take a decision on whether the first appellate authority is correct in upholding the penalty or otherwise, without deciding on the merits of the case itself. Since the entire demand has now been confirmed in the Denovo adjudication order and is likely to be appealed before the first appellate authority, the matter can be decided at his level. If the appellan....