2018 (5) TMI 314

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that the learned Commissioner (Appeals) has erred in arriving at the taxable value received by the assessee and accordingly the Service Tax amount confirmed is erroenous - the facts needs to be scrutinized by the adjudicating authority - appeal allowed by way of remand. - ST/71 & 72/2009-DB - A/10306-10307/2018 - Dated:- 8-2-2018 - Dr. D. M. Misra, Member (Judicial) And Mr. Raju, Member (Tech .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant assessee filed an appeal before the learned Commissioner (Appeals), who after taking into consideration the work-sheet submitted by the assessee, reduced the value of taxable service to ₹ 51,55,205/- and the liability of Service Tax was worked out to ₹ 2,65,308/-, however, subject to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etermined the amount of Service Tax confirmed would go up. He submits that for proper calculation of the taxable value, the matter may be remanded to the adjudicating authority. 8. We find that after calculation of value and Service Tax by the learned Commissioner (Appeals), the department has scrutinized the evidences and found that the learned Commissioner (Appeals) has erred in arriving at t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X