2014 (5) TMI 691

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..... matter requires fresh consideration as regards the applicability of notification as well as re-quantification. Accordingly, the requirement of pre-deposit is waived and the appeal itself is taken up for final decision - both sides agree that the matter is required to be remanded to the original adjudicating authority to consider the issue whether the benefit of exemption Notification would be ava .....

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..... t and Supply Agency s Service , Management, Maintenance or Repair Service , Commercial or Industrial Construction Service , Works Contract Service , Rent-a-Cab Operator s Service and Business Support Service . He submitted that the services were rendered to Andhra Pradesh Central Power Distribution Company Ltd. and as per the provisions of Notification No. 45/2010-S.T. dated 20.7.2010, payme .....

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..... al adjudicating authority to consider the issue whether the benefit of exemption Notification would be available in respect of the services rendered to Power Distribution Company and also the original authority can consider the issue of re-quantification claimed by the appellant. Accordingly, the matter is remanded to the original adjudicating authority to consider the issues afresh and pass an ap .....

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