2019 (12) TMI 1010

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.... 2018 - -<br>Service Tax<br>R.K. DESHPANDE & MILIND N. JADHAV, JJ. Mr. S.N. Bhattad Sr. Standing counsel assisted by Adv. Kunal Nalamwar counsel for the Appellant in CEL No.22 of 2017 and for Respondent in CEL No.3,4 of 2018 Mr. Anand Jaiswal, Senior Advocate, assisted by Mr. Bharat Raichandani and Nikhil Gaikwad, counsel for the appellants in CEL No.3, 4 of 2018 and for Respondent in CEL No.22 ....

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.... Service Tax Appellate Tribunal, Mumbai, alongwith the order dated 03.07.2017 rejecting the rectification. The Tribunal has remanded back the matter for recalculation of liability on the basis of reconciliation statement. These appeals are not yet admitted. 4. The learned counsels appearing for the parties agree that the Tribunal has failed to consider the question of limitation under sub-section....

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....the assessee to the findings recorded by the Tribunal in paragraph No.5.4 of the order impugned in this appeal, to urge that the case of the appellant falls outside the proviso below sub-section (1) of Section 73 of the Finance Act. We need not go into this aspect of the matter in details, as we find that the question is arguable and can be decided afresh by the Tribunal. 6. In view of the afores....