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TMI Blog2017 (4) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... gards service tax liability on job-work involved, it is the claim of the learned counsel for the respondent that they have already discharged service tax liability. This particular point needs further clarification - the adjudicating authority needs to reconsider the issue in respect of the cum-tax benefit claimed, as also the job-work issue - appeal allowed by way of remand. - ST/314/2011 - A/86151/17/STB - Dated:- 7-3-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri B. Kumar lyer, Superintendent (AR) for the appellant Shri V.M. Chavda, Advocate for the respondent Per: M V Ravindran This appeal is filed by the Revenue against Order-in-Original No: PI/COMMR/ST/16/2011 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chartered Accountant. Revised working of the service tax liability as per paragraph 9.4 of the impugned order the adjudicating authority has considered the deductions twice. It is the submission that in view of this the impugned order needs re-visiting and demands needs to confirmed along with interest, and also penalties have to be imposed. 4. Learned Advocate submits that Learned Commissioner has correctly allowed certain deductions from service tax demanded from the respondent and reiterates the findings of the lower authorities. It is his submission that on the issue of cum-tax, appellant's contention that the register is not an authentic document in the absence of signature of chartered accountant is erroneous, as the sales re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imbursable amount sought to be taxed by revenue are in fact actual cost of stationery etc., hence adjudicating authority was correct in dropping demands on this count. As regards service tax liability on job-work involved, it is the claim of the learned counsel for the respondent that they have already discharged service tax liability. This particular point needs further clarification. On perusal of records, we find that no clear findings are recorded. 8. In our view, the adjudicating authority needs to reconsider the issue in respect of the cum-tax benefit claimed, as also the job-work issue, by considering that the submissions made by the learned counsel for respondent that the said service tax liability has already been discharged and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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