2011 (1) TMI 714

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..... the assessee, we consider it fit to set aside the impugned order, keeping all the issues open, remand the matter back to the Adjudicating Authority to reconsider the issue afresh within the allegations raised in the show cause notice, after following the Principles of Natural Justice - Appeal is allowed by way of remand
M V Ravindran, P Karthikeyan, JJ. For Appellant : Shri Anil Kumar B. Adv. .....

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..... ngs to our notice the show cause notice issued to them. He would submit that the show cause notice as well as Order-in-Original has not classified the services under which the revenue wants to tax them. He would specifically bring to our notice paragraph 31, 35 and 38 of the Order-in-Original wherein the Adjudicating Authority has come to a conclusion that the appellants had provided two different .....

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..... 35 and 38 the Adjudicating Authority has come to a different conclusion that the appellant is providing 'Erection, Commissioning and Installation Services' and also 'Commercial or Industrial Construction Services'. On the confirmation of the demand, we find that the entire amount has been confirmed without indicating the breakup of the amount attributable to the services rendered by the assessee. .....

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