9911796707
TMI Blog2007 (8) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... it Service Tax amount of Rs. 9,75,508/- along with interest and penalty of Rs. 100/- per day till the duty amount is paid in terms of the Order-in-Revision No. 15/2006-ST dated 21-12-2006. This Order-in-Revision arises from Order-in-Original No. 86/2004-2005 dated 28-1-2005 passed by the Assistant Commissioner of Central Excise (Service Tax), Hyderabad who had only confirmed an amount of Rs. 4,84, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had claimed exemption from Service Tax. The Commissioner (A) after due consideration of the terms of the agreement as well as the exemption Notification found that the Order-in-Original was not legal and proper. He further held that several parameters of the Notification as well as the activities of appellant had not been examined. Therefore, he set aside the Order-in-Original and remanded for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority to consider all the aspects of the matter as raised by the Revenue in the Revision petition as well as the directions given by the Commissioner (A). 4. The learned JDR fairly concedes that the submissions made by learned counsel is correct and matter be remanded to Original Authority. 5. On a careful consideration, we notice that the Order-in-Original No. 86/2004-05 dated 28-1-2004 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner (A), therefore, the Revision Order does not stand to scrutiny. The same is required to be set aside and the matter is remanded to Original authority for de novo consideration. The Original Authority shall consider the matter afresh in the light of the directions given by Commissioner (A) in Order-in-Appeal cited supra and also to reconsider all the allegations made in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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