Page 141 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] BRAND DAVID COMMUNICATION PVT. LTD. v. COMMR. OF CGST & CX 227
Court in M.S. Shoes East Ltd v. UOI - 2016 (338) E.L.T. 668 (Del.) wherein the
Hon’ble Court, after noting that the draft order containing handwritten correc-
tions was not even initialled, observed that the adjudicating authority who
makes corrections to a draft order is statutorily obliged to ensure that he signs
the final order and it is only thereafter, that any other officer can attest a copy of
the said order to get a true copy of the original order. The Hon’ble Court also
observed that, it is only after the final order in original is signed by the adjudicat-
ing authority, a certified copy thereof could be issued to the party.
5. On perusal of both the draft and fair copies of the order communi-
cated to the assessee, we are of the view that the impugned order is non est in the
eyes of law. Since the assessee cannot be left remediless, justice would be met if
the impugned order is set aside and the matter is sent back to the original author-
ity for passing a fresh order following the due process of law. The Ld. Supdt.
(AR) appearing for the Revenue has no objection if the matter is remanded back
for de novo adjudication. Accordingly, we set aside the impugned order and di-
rect the Ld. Commissioner to pass a fresh order. It is needless to state that the
assessee will be given adequate opportunity of being heard keeping in view of
the principles of natural justice.
6. The appeal is disposed of in the above terms.
(Dictated and pronounced in the open Court.)

_______

2020 (37) G.S.T.L. 227 (Tri. - Kolkata)
IN THE CESTAT, EASTERN BENCH, KOLKATA
[COURT NO. II]

S/Shri P.K. Choudhary, Member (J) and P. Venkata Subba Rao,
Member (T)
BRAND DAVID COMMUNICATION PVT. LTD.
Versus
COMMR. OF CGST & CX
COMMR. OF CGST & CX, KOLKATA SOUTH
Final Order No. 76185/KOL/2019, dated 27-6-2019 in Appeal
No. ST/78913/2018-DB
Valuation (Service Tax) - Reimbursible expenses - Contract executed
by assessee with its customers specifically stating that all out-of-pocket and
other commercial expenses shall be reimbursed to assessee on actuals - De-
partment not disputing that amount received by assessee without mark ups -
Such expenditure cannot be considered for charging Service Tax - Mumbai
Commissionerate Trade Notice No. 1/96-S.T., dated 31-10-1996 without any
statutory backing cannot be relied on to uphold demand of Service Tax on
such expenses - Section 67 of Finance Act, 1994. [2018 (10) G.S.T.L. 401 (S.C.)
relied on]. [paras 4, 5, 6, 7]
Departmental clarification - Trade notice and circulars - Trade Notices
or Circulars can be relied upon to clarify existing statutory provisions - Such
GST LAW TIMES  11th June 2020  141