Arindam Sinha, J. - (1.) The assessee has preferred these two appeals against order dated 3rd February, 2016 passed by the Customs Excise and Service Tax Appellate Tribunal(CESTAT), Eastern Zonal Bench, Kolkata. We had, upon hearing the parties, admitted the appeals on 6th March, 2017 framing the following substantial questions of law as involved in this case. (i)Whether the Tribunal, while remanding the matter, addressed any of the issues or questions which were not included in the show-cause notice? (ii)Whether the remand order of the Tribunal is otherwise bad in law?
(2.) The facts in brief are that the Commissioner, Service Tax had issued show cause notice(SCN) dated 16th October, 2010 alleging the appellant did not levy or pay service tax of Rs.4237.49 lakhs and education cess of Rs.51.45 lakhs, leviable on taxable services namely 'banking and other financial services' and 'business auxiliary services', during the periods respectively from 1st April, 2002 to 31st March, 2007 and 1st July, 2003 to 31st March, 2007. The longer period of limitation as provided under the proviso to section 73(1) of the Finance Act, 1994 was invoked for recovery of the aforesaid amounts of service tax and education cess.
(3.) By letter dated 14th January, 2008 the assessee showed cause. The matter proceeded for adjudication and order-in-original dated 31st March, 2009 came to be passed. Both the assessee and the Revenue preferred appeals against the said order-in-original. The appellant/assessee, in these appeals, has assailed findings in the order of the Tribunal relating to the aforesaid demand resulting in directions for remand.;