2020 (9) TMI 120

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....the Respondent ORDER The facts of the case in brief are that the appellant was issued a show-cause notice alleging, inter-alia, that the appellants have contravened the provisions of Section 70 of the Finance Act, 1994 as amended read with Rule 7 of Service Tax Rules, 1994, inasmuch as the appellants did not furnish their ST-3 Return for the period from April, 2008 to September, 2008 and October....

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....Service Tax authorities and have filed ST-3 Return for the period April, 2006 to March, 2008. Thereafter, they stopped submission of ST-3 Returns w.e.f. April, 2008. The appellant is in appeal before the lower Appellate Authority against the Order-in-Original No.48/ST/D-III/Adjn./2009-10 dated 24.09.2009 passed by the Deputy Commissioner of Service Tax, Division III, whereby the demand of service ....

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....ng but copy paste of one and the same things. He prayed that the impugned order be set aside and the appeal be allowed. 3. The Ld.D.R. appearing for the Revenue, justified the impugned order and submitted that the appellants should have filed the ST-3 Returns, even though NIL and in absence of any communication regarding non-taxability, they are liable to file ST-3 Returns and accordingly, procee....

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....April, 2006 to March, 2008, they should have waited for final outcome of the Appellate Order. Similarly, the Ld.Commissioner (Appeals) should have remanded the matter to the adjudicating authority. In view of the above discussions, I find it appropriate to set aside the impugned order and remand the matter to the adjudicating authority to decide the matter in denovo proceeding after calling for th....