TaxTMI 
TaxTMI 
2022 (8) TMI 1564
X X X X Extracts X X X X
X X X X Extracts X X X X
....ether the CESTAT has erred in overlooking the fact that its Final Order No. 70112/2015 dated 17.12.2015 on similar issues did not attain finality and was appealed against by the Revenue before Hon'ble High Court, Lucknow. Further Hon'ble High Court remanded the matter back to the Tribunal, Allahabad for taking decision afresh with certain directions vide their order dated 13.04.2017 which is still pending for final decision at Hon'ble Tribunal, Allahabad.?" ORDER ON MERIT 1. Having admitted the appeal on the aforesaid substantial question of law, with the consent of learned counsel for the parties, we proceed to hear and decide the appeal on merit. 2. Heard, Shri K.D. Nag, learned counsel for the appellant and Shri Anand Kuma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e along with the audited balance sheets. On scrutiny of reply and the documents, the appellant observed that the respondent had earned taxable income under various heads which were not shown in their ST-3 Returns. It was also observed that the services provided by the respondent in respect of the Car Insurance policies sold to the customers and receiving Commission from insurance companies, in arranging finance from Finance Companies and receiving Commission from such Bank/Finance Company were in agreement with M/s. Maruti Suzuki India Limited (here-in-after referred to as MUL) for sharing the expenses involved in organizing various events to advertise their products by way of reimbursement of certain part of said expenses that the responde....
X X X X Extracts X X X X
X X X X Extracts X X X X
....have been relied by the Tribunal and the Adjudicating Authority also could not have followed it. 7. However, he submitted that the learned Tribunal, without deciding the said issue in the pending appeal after remand, has set aside the demand in question merely on the ground that the issues involved in the appeal have already been decided by the final order dated 17.12.2015 and it has attained finality as it has not been challenged but it has not been followed by the adjudicating authority, whereas the same is pending consideration. Therefore the order passed by the Tribunal in Appeal is not sustainable and liable to be set aside. 8. Per contra, learned counsel for the respondent, though, vehemently opposed the submissions of learned couns....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y finding on service tax liability of the respondent on Agency Commission from Maruti Udyog Ltd., DGS&D and non-registration of the respondent's unit No. 1 i.e. 21 Vidhan Sabha Marg, Lucknow?" 10. The first question was not pressed by the appellant as the same was already subject matter of question No. 2. With regard to question No. 2 after considering the statement of the appellant under the order in appeal this court found that there was no discussion on the aspect of issue involved in the appeal and the same was not dealt with. Hence the matter was remanded to consider the aspects involved in appeal and findings of Commissioner of Central Excise. It is not disputed by the parties that after remand the matter is still pending before ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on. Therefore the Tribunal ought to have decided both the appeals, involving several common issues, together. Thus the substantial question of law involved in this appeal is answered accordingly. 12. In view of above, we are of the considered opinion that the impugned judgment and order dated 04.02.2022 is not sustainable and the appeal is liable to be allowed. Accordingly, the appeal is allowed. The impugned judgment and order dated 04.02.2022, passed in Final Order No.ST/A/70065-70066/20220CU (DB) passed in Service Tax Appeal No. 70567 of 2019: M/S Anand Motor Agencies Ltd. versus Commissioner of Customs, Lucknow is set aside only to the extent of passing of the order in the said appeal. However, it will have no effect on the order passe....