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TMI Blog2018 (3) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... een provided by appellant, falling under the category of non-taxable services - Inasmuch as the said issue raised by the appellant has not been considered by the Lower Authorities, we deem it fit to set aside impugned order and remand the matter to Original Adjudicating Authority - appeal allowed by way of remand. - ST/164/2012-CU[DB] - A/70150/2018-CU[DB] - Dated:- 9-1-2018 - Mrs. Archana Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the said categ01Y, though appellant was providing identical services to their clients, but were paying Service Tax selectively i.e. in respect of certain services they were collecting the tax from their customer and depositing with the revenue and in respect of the same identical services, they were not collecting the tax and were not accordingly paying the same. 3. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal was rejected. Hence the present appeal. 5. On going through the grounds of appeal we that the same are general grounds without referring to any distinct services having been provided by appellant, falling under the category of non-taxable services. However they have submitted that the services rendered by them came into existence for the first time with effect from 01/05/2006 and as such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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