TaxTMI 
TaxTMI 
2008 (9) TMI 187
X X X X Extracts X X X X
X X X X Extracts X X X X
....eals are taken together for hearing and decision. Service Tax Appeal No. 118/08 3. This Appeal has been filed by the Department pursuant to a Review Order passed by a Committee consisting of Shri Amar Singh and Shri P.N. Vittal Dass. Shri Singh has signed the Review Order as Chief Commissioner, Central Excise and Service Tax, Ranchi Zone, Patna without putting any date and Shri Vittal Dass has signed the Review Order as Chief Commissioner, Central Excise and Service Tax, Bhubaneswar again without putting any date. The Review Order has been dated 12-6-08. Before taking up this Appeal on merit, we have heard both sides on the maintainability of this Appeal. We find that under Section 86 of the Finance Act, 1994, a Committee of two Chief....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... manner known to the law. In the present case, we have been shown only Office Order No. 186/2007 dated 26-7-07 in respect of Shri Amar Singh and Office Order No. 85/08 dated 29-4-08 in respect of Shri P.N. Vittal Dass; but the Department has not produced any Notification published in the Official Gazette appointing either of them as Chief Commissioner of Central Excise. The arguments advanced by the learned Jt. CDR, Dr. Gautam Ray are nothing new and these have been duly considered by us in the case of M/s. Naffar Chandra Jute Mills (cited supra). Learned Jt. CDR states that the matter is under examination of the Central Board of Excise and Customs, but he has no information as to when such examination would be concluded and remedial action....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the services rendered in Jamshedpur jurisdiction. Shri Anjan Sarkar, learned CA appearing for the appellant-assessee states that the Appellants have paid the Service Tax payable on the gross value of the services provided by them and that the demand confirmed under the impugned Order relates to the additional demand which is purely based on the figures appearing in the Segment Report and Profit and Loss Account. He states that the entire proceeding has arisen out of the audit objection based on erroneous assumption and the entire demand is time-barred since the allegation of suppression is not tenable. It is not in dispute that the entire demand is based on audited accounts and therefore, there cannot be any allegation of suppression. He ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er has recorded that the argument of the Appellants that the bill raised and reflected in the Segment Report cannot be the same is not understandable. We are of the view that to reconcile the views of the Department and the Appellants in this case in relation to the discrepancy between the tax liability arrived from the Segment Report and tax liability arrived on the basis of actual bills raised on the customers, it is necessary to take assistance of a qualified professional who is conversant with the Accounting Standard followed by the Appellants. Hence, we think it necessary that the matter should go back to the Adjudicating Commissioner for fresh examination who shall engage a qualified person of his choice to assist him in the re-examin....