2007 (11) TMI 235 - AT - Service Tax

Original order modified by lower appellate authority on ground that it was beyond the scope of SCN, is not justified - SCN was issued to deny refund of the duty paid on consulting engineers service - Since this was not a case of a demand notice from the Dept., the observation of the Lower Appellate Authority is not correct Comm.(A) must have examined as whether appellants are liable to Service tax during impugned periods or not Department s appeal is allowed by way of remand

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case regarding denial of refund claim for tax paid towards consulting engineers service. The Tribunal found that the Lower Appellate Authority did not properly examine the liability to service tax during the period in question. The matter was remanded back to the Lower Appellate Authority for a fresh decision after considering the nature of service rendered by the Respondents. Department's appeal was allowed for remand.