2007 (10) TMI 148

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..... ely from clients, the value has to be taken as value plus tax – matter remanded for deciding liability - Appeal No. ST/48/2006 - A/1834/KOL/2007 - Dated:- 26-10-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants have filed service tax return from time to time and have also paid .....

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..... services in the preceding month. She further contends that there are instances where, though the value of services has been received from the clients but no service tax has been received and hence the appellants have not paid service tax in such cases for want of clarification in this regard from the Department. 3. Heard the id. DR for the Department, who supports the impugned order and he r .....

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..... exercise is required to determine the tax liability in respect of the appellants keeping in view these two principles stated above, we set aside the impugned order and remand the matter to the original authority for fresh calculation of the tax amount. The appellants shall be given an adequate opportunity of hearing before passing a fresh order. The appellants are directed to fully cooperate with .....

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