2012 (7) TMI 109

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eld that:- Issue needs to be considered by the adjudicating authority from the point of view of retrospective amendment and also for the extension of benefit of Notification No. 24/2007-ST, as regards the calculation of the gross value excluding the property tax paid by the appellant. Appeal is allowed by way of remand to the adjudicating authority. - ST/231 of 2011 - - - Dated:- 12-6-2012 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tition for waiver of pre-deposit and take up the appeal itself for disposal. 5. Learned Chartered Accountant submits that if there is retrospective amendment to Section 65 of Finance Act, 2012 and the said act permits them to pay the amount of service tax payable on such rent which they have paid correctly along with interest and the immunity is granted to them from the penalty. It is also his .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... above, without expressing any opinion on the merits of the case, keeping all the issues open, we set-aside the impugned order and remit the matter back to the adjudicating authority, who shall reconsider the issue after following the principles of natural justice. 7. Appeal is allowed by way of remand to the adjudicating authority. (Dictated and pronounced in the Court) - - TaxTMI - T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X