2016 (12) TMI 665

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..... Ltd., [2015 (5) TMI 37 - CESTAT BANGALORE (LB)] case, this Bench has, on identical issue, remanded the matter to adjudicating authority. Therefore, in the light of the decision laid in Lanco Infra Tech Ltd., we remand this matter to the adjudicating authority - appeal allowed by way of remand. - Appeal No.ST/22793/2014 - FINAL ORDER No.A/30883/2016 - Dated:- 1-9-2016 - Ms. Sulekha Beevi, C.S., .....

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..... contracts were terminated by BWSSB and the Bank guarantee furnished was also forfeited and hence no service tax was payable. 2. A show cause notice was issued demanding service tax amounting to ₹ 1,89,90,444/- along with interest and for imposition of penalty. After due process of law, vide Order-in-Original dated 16/06/2014, the adjudicating authority confirmed the demand interest and im .....

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..... Infra Tech Ltd. (supra) as well as the decision of this Tribunal in the above stated Final Order, we remand this matter to the adjudicating authority. 5. In the result, the impugned order is set aside and the appeal is allowed by way of remand. Stay application is disposed accordingly. (Operative part of this order was pronounced in court on conclusion of the hearing) - - TaxTMI - TMITax .....

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