New Era Fabrics Pvt. Ltd. Versus Commissioner, CGST, Mumbai
Service Tax
2018 (8) TMI 617 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 5-7-2018
APPEAL No. ST/88122/2017 – A/86957/2018
Service Tax
Mr. S.K. Mohanty, Member (Judicial)
Shri Pramod Khera, Advocate, for appellant
Shri Dilip Shinde, Assistant Commissioner (AR), for respondent
ORDER
Heard both sides.
2. When the matter was called for hearing on 29th May 2018, learned AR for Revenue was directed by the Bench to call for the report from department regarding deposit of the disputed amount in question, by the appellant. Pursuant to such direction by the Bench, the Assistant Commissioner (Division-VII), Mumbai Central Commissionerate, vide letter dated 4.
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of the view that the matter should go back to the original authority for proper computation of the service tax liability and for ascertaining the fact whether, the adjudged amount, in question, had already been deposited by the appellant, as contended by the learned Advocate.
4. Therefore, after setting aside the impugned order, I remand the matter to the original authority for passing a fresh adjudication order in line with the above observations. The original authority should also decide the issue whether, the appellant is liable to pay interest and penalty under the circumstances of the case. Needless to say that opportunity of personal hearing should be granted to the appellant before deciding the issue afresh.
5. In the result, the
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