9911796707
TMI Blog2017 (9) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... During the period October 2005 to February 2007 the appellant did not make the payment in time i.e. 5th day of the succeeding month when they received the payment. The demand on account of interest was calculated by calculating the period from the date of issuance of invoice till the date of realization of payment. Therefore, the demand of interest of Rs. 3,04,340/- was raised by issuance of show cause notice. Apart from that, the appellant is providing manpower services to M/s Allied Nippon Ltd., a 100% EOU and intimated to the Department on 29th October 2005 that as they are providing service to a 100% EOU which is located in SEZ area where the service are exempt, therefore, they are not paying service tax on the services provided to M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded documentary evidence in support of the interest claim and affirmed the order of adjudication. He also did not consider the issue of limitation. Aggrieved from the said order, the appellant is before me. 3. The learned Counsel for the appellant submits that the appellant has provided details of interest for the intervening period i.e. for whole of the period in dispute. It is fact on record but the Adjudicating Authority mainly hold that the appellant has provided details of interest only for the period October 2005 to December 2006. Further, submitted that the Adjudicating Authority has verified that the service tax paid by the appellant co-relates to the services provided to M/s Allied Nippon Ltd. and further hold that appellant has d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of remand order dated 31st January 2012. The documents which are required for adjudication, the Adjudicating Authority shall give in writing the details of those documents to the appellant and thereafter the appellant shall supply those documents within 7 days to the Adjudicating Authority. Thereafter, the Adjudicating Authority will decide the issue in the frame work of remand directions, as well as with the allegation of the show cause notice. The issue of limitation is kept open for consideration at the end of Adjudicating Authority. 8. In view of the above, the matter is remanded back to the Adjudicating Authority for denovo adjudication as directed. 9. The Appeal is disposed of in the above terms. ( Dictated and pronounced in open c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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