2018 (5) TMI 823

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..... the Service Tax liability thereon - the authorities below have not discussed the submissions made by the appellant in the reply to the show cause notice. For ascertaining the correct tax liability, since the submissions of the appellant were required to be considered, we are of the view the matter should go back to the Original Authority for consideration of the submissions - appeal allowed by .....

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..... inst the appellant for confirmation of the Service Tax demand. Vide the Order-in-Original dated 28/03/2012, the Joint Commissioner of the Service Tax had confirmed Service Tax demand of ₹ 5,40,177/- along with interest. On appeal, the Ld. Commissioner (Appeals) vide the impugned order dated 06/09/2012 has extended the SSI benefit to the appellant and reduced the adjudged demand to ₹ 2, .....

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..... ce. For ascertaining the correct tax liability, since the submissions of the appellant were required to be considered, we are of the view the matter should go back to the Original Authority for consideration of the submissions that instead of the billed amount of ₹ 85,93,096/-, it had actually received the amount of ₹ 50,20,540/-, on which appropriate Service Tax liability had been tax .....

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