JUDGMENT :

D.B. Civil Misc. Stay Application No. 2801/2018 & D.B. Central/excise Appeal No. 140/2018 :-

1. Instead of hearing the question of interim relief pending appeal, we had heard learned counsels for the parties for final disposal of the appeal itself. This appeal is filed by the department to challenge the judgment of CESTAT dated 29.11.2017. At the time of admission of the appeal following substantial questions of law were framed:-

"(1) Whether the Hon'ble CESTAT is correct in setting aside the demand of Service Tax under Reverse Charge Mechanism (RCM) pertaining to the extended period in respect of the "Business Auxiliary Service" availed by the Assessee from foreign service providers and also setting aside the penalties imposed on the Assessee without considering the facts and findings of OIO?

(2) Whether the Hon'ble CESTAT is correct in setting aside the demand of Service Tax on the Assessee for the extended period by merely stating that the elements of fraud, suppression or willful statement with intention to evade tax are missing in the present case without providing cogent reasons for holding the same?"

2. The respondent assessee was served a show-cause notice why the ser