2008 (3) TMI 267 - AT - Service Tax

Appeal is filed by the revenue on the ground that the Commissioner has wrongly held that the respondents are entitled for tax-cum value - Commissioner (Appeals) has remanded the matter to the adjudicating authority in respect of calculation of service tax liability as the respondents are only disputing the same. As the issue has already been remanded to adj. authority, the adj. authority shall decide the matter afresh after considering the decision of the SC in the case of Amrit Agro Industries

Summary

The Appellate Tribunal CESTAT New Delhi heard an appeal filed by the Revenue against an order remanding the matter to the adjudicating authority for fresh decision. The appeal was based on the entitlement of tax-cum value in a service case, referencing the Amrit Agro Industries v. CCE case. The Commissioner remanded the matter for recalculating service tax liability, and the adjudicating authority was directed to decide afresh considering the Supreme Court decision and relevant rules. The appeal was disposed of accordingly.