9911796707
TMI Blog2011 (2) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 - Decided in favour of the assessee by way of remand to original authority - ST/594/2010 - 298/2011 - Dated:- 10-2-2011 - M Veeraiyan, J. For Appellant : Shri C Rangaraju, SDR For Respondent : Shri M N Bharathi, Adv. This is an appeal by the Department against the order of the Commissioner (Appeals) No. 105/2010 dated 11.6.2010. 2. Heard both sides. 3. A Show Cause Notice date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h interest and imposed penalties. On appeal by the party, the Commissioner (Appeals) has set aside the order of the original authority. 4. Learned SDR reiterated the grounds of appeal. However, he fairly submits that records do not indicate examination of the claim of the party that there was excess payment of Rs.31,216/- during the period April to June 2006. Learned SDR also submits that the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s occurred. 6. I have carefully considered the submissions from both sides and perused the records. The submissions of the learned counsel that the rate of tax applicable was the rate on the date of rendering of service is to be accepted in the light of the Tribunal's decision in the case of Reliance Industries (supra). However, I find that the respondents are claiming that they have paid an amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration. 7. To enable the same I set aside the order of the Commissioner (Appeals) and the order of the original authority and remand the matter for fresh consideration by the original authority in the light of observations made above. The respondents shall furnish necessary details within 45 days from the date of receipt of this order. Thereafter the original authority shall decide expeditiousl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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