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2018 (3) TMI 353

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..... oner (AR) - for the Respondent ORDER Per: C J Mathew Proceedings arise from statement-cum-notice dated 8th October 2012 which is under section 73(1A) of Finance Act, 1994, linked to show cause notice dated 16th March 2012 issued in C. No.IV(30-30/ST/Adjudication/2012/C for the period from 2006-07 to 2010-11. The original notice covered three services, viz., 'works contract', 'erection, commissi .....

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..... d having travelled to the Tribunal, was remanded to the original authority by order no.A/91010/17 dated 23rd November 2017. The terms of the remand are "5. Ld. Commissioner has denied the benefit of notification No.1/06 on account of appellants failure to provide the necessary documentary evidence in support of the claim that fulfill the condition of the notification. ... ... ... xxxx The appe .....

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..... ion, commissioning and installation service' which would appear to have traversed beyond the notice. 3. Learned Authorised Representative agrees that the adjudicating authority has not rendered a clear finding in the order-in-original and has thus hamstrung the first appellate authority. Moreover, it is his submission that a fresh consideration of the original notice would require that the demand .....

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