2013 (1) TMI 92

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..... Petition is filed against Order-in-Appeal No.291/2012/ COMMR(A)/RBT/RAJ, dt.28.05.2012, vide which the first appellate authority has upheld the order of adjudicating authority for confirmation of demand of differential Service Tax liability on the appellant on the ground that they have short paid the amount Service Tax for the period January 2005 to March 2007.   2. After hearing both sides .....

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..... ised, while it is the claim of the appellant that they have paid differential Service Tax liability.   4. Since the issue needs to be factually verified and concluded, we, without expressing any opinion and keeping all the issues open, set aside impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh, after following the principles of natural ju .....

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