2020 (9) TMI 120

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....dhyay, Authorized Representative for 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 A....

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....er scheduled menu and scheduled rates. The appellants got themselves registered with the 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 pa....

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....and pointed out anomalies in the order specifically in Paragraphs 2,3 and 5.2, which are nothing 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 comm....

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.... and further when an appeal was already pending before the first Appellate Authority for the period 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....