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TMI Blog2018 (5) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... otal demand under various services. This lacuna which is very evident from the SCN - matter remanded for fresh consideration - appeal allowed by way of remand. - Service Tax Appeal No. 54070 of 2014 - ST/A/51537/2018-CU[DB] - Dated:- 13-4-2018 - Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Shri A K Batra, CA And Ms Vibha Narain, Advocate for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,27,651/- was confirmed against the appellant along with an order for levy of interest as well as penalty of equal amount. Aggrieved by the impugned order, present appeal is filed. 3. With this background, Shri A K Batra, Ms. Vibha Narain and Shri G R Singh, learned counsels for the parties and gone through the material available on record. 4. It is the submission of learned counsel that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) TMI 1055 Delhi High Court.]. 5. He further submitted that the appellant during the course of investigation paid an amount of ₹ 50 lakh towards service tax liability. Subsequent to the issue of order, he has also discharged service tax liability along with interest, after determining the same by claiming the benefit of cum tax value. Accordingly, he prayed that the penalty is not lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. We find this lacuna which is very evident from the show cause notice. In the light of decision of the Tribunal in the case of Shubham Electricals, which has also been upheld by the Hon‟ble Delhi High Court, we are of the view that this lacuna needs to be corrected before the final figure of service tax liability can be determined. Hence, we set aside the impugned order and remand the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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