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TMI Blog2017 (3) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... sue of taxability are too meagre for a decision to be taken in these proceedings - it would be appropriate to remand the matter to the first appellate authority to hear the matter afresh - appeal allowed by way of remand. - ST/86060, 86076 & 86077/2013 - A/86129-86131/17/SMB - Dated:- 2-3-2017 - Shri C J Mathew, Member (Technical) Shri B K Iyer, Superintendent (AR) for the appellant N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability had not been discharged on services rendered to the Poll Trust. 3. First appellate authority, the Commissioner of Central Excise (Appeals), Mumbai III, in impugned order-in-appeal no. BC/347/RGD/2012-13 dated 30 th October 2012 noted that the latest of the notices had been issued in the light of observation of audit that the difference in value of services in balance sheet and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Balance Sheet would be inclusive of the entire value of Services provided by the appellants during the subject period. The impugned OIO made a reference about the total billings shown in the respective Balance Sheets. Taking these details as base, I proceed to decide the appeal. The following basic details are available in the impugned order. xxxxx 17. The appellants are entitled f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been extended. 6. Heard Learned Authorized Representative. None appeared for appellant. 7. It is the contention of Revenue that first appellate authority, instead of confining herself to the orders impugned in the proceedings, ascertained a fresh set of data and proceeded to hand down the cryptic findings supra . On a careful reading of the operative portion of the impugned order, it is se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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