2010 (2) TMI 517

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..... mers and not on the amounts which are indicated in the Balance Sheet – Held that: - set aside the impugned order and remand the matter back to the Adjudicating Authority to reconsider the issue afresh after following the principles of Natural justice. - ST/219 OF 2007 - 521 OF 2010 - Dated:- 10-2-2010 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER M.V. Ravindran, Judi .....

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..... for Service Tax. Coming to such a conclusion, show-cause notice was issued and adjudication order was passed. 4. Learned Counsel appearing on behalf of the appellants submits that the lower authorities have not considered the various submissions made by them and also they have not considered the decision of this Bench in the appellants' own case as Bharat Sanchar Nigam Ltd. v. CCE [2008] 17 STT 3 .....

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..... ted hereinabove. If the said decision is considered by the Adjudicating Authority, then the appellants may get some relief from the demands which have been issued against them. It is also seen that the Adjudicating Authority has not considered the plea regarding the Service Tax liability only on the amount received by the appellants from their customers and not on the amounts which are indicated i .....

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