Confirmation of Service Tax Demand and Penalties: CESTAT Dismisses Appeal Due to Earlier Remand [Read Order]
The dispute for the period from October 2009 to September 2011 had already been resolved by remanding the matter to the original authority, and the appeal became redundant.
![Confirmation of Service Tax Demand and Penalties: CESTAT Dismisses Appeal Due to Earlier Remand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/service-tax-demand-CESTAT-TAXSCAN.jpg "Confirmation of Service Tax Demand and Penalties: CESTAT Dismisses Appeal Due to Earlier Remand [Read Order]")
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed appeal due to earlier remand, confirming the service tax demand under section 73 of the Finance Act, 1994, along with interest under section 75 and penalties under sections 78 and 76 of the Act. The Department-appellant had initiated proceedings against Team Global Logistics Pvt Ltd,...
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed appeal due to earlier remand, confirming the service tax demand under section 73 of the Finance Act, 1994, along with interest under section 75 and penalties under sections 78 and 76 of the Act.
The Department-appellant had initiated proceedings against Team Global Logistics Pvt Ltd, appellant-assessee. By the impugned order, two show cause notices, dated 20th April 2011 and 17th April 2012, were disposed of. These notices confirmed the service tax demand under section 73 of the Finance Act, 1994, with interest under section 75, and imposed penalties under sections 78 and 76, as proposed.
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The assessee had filed service tax appeal no. 86166 of 2017, while the Commissioner of Service Tax , had filed service tax appeal no. 87449 of 2016 and memorandum of cross-objection no. 91124 of 2017, to which the assessee responded with memorandum of cross-objection no. 91034 of 2017.
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The assessee's counsel had stated that the dispute for the period from October 2009 to September 2011 was already resolved by remanding the matter to the original authority, while setting aside the order for the remaining period. He also mentioned that, due to the remand, the appeal had become redundant.
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The two member bench comprising Ajay Sharma(Judicial Member) and C J Mathew (Technical Member) had heard the Authorised Representative and reviewed the records. It found the chronology of events presented by the assessee counsel to be correct, and thus dismissed the appeal as infructuous, also disposing of the cross-objection.
To Read the full text of the Order CLICK HERE
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