2019 (5) TMI 378

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar, Jt. Commissioner/Authorised Representative 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 accou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as tied up the hands of the lower authority 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 orig....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hrough them and did not reflect the value 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 lia....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... set aside the impugned order of the first 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 ca....