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TMI Blog2018 (9) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... ce charges as 15% of the such lump sum amount of the bills. Service tax of 5% will be chargeable on the above 15%. Matter remanded back to the adjudicating authority for denovo consideration, based on the guidelines conveyed in the said circular - appeal allowed by way of remand. - ST/591/2010 - FINAL ORDER No. 41976/2018 - Dated:- 6-7-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n adjudication, the original authority vide order dated 22.12.2008 confirmed the proposed demand with interest and also imposed equal penalty under Section 78 of the Finance Act, 994. In appeal, the Commissioner (Appeals) vide the impugned order dated 31.05.2010 upheld the order of the original authority. Hence the appellant is before this forum. 2. Today when the matter came up for hearing, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aces reliance on the Board s Circular F.No. B 43/1/97 TRU dated 06.06.1997 to contend that the value of taxable service shall only be 15% of the lump sum amount charged to the clients and the CHA are required to show the service charges as 15% of such lump sum amount of the bills; that service tax of 5% will be chargeable on the above 15%. vi) Ld. Advocate draws our attention to the subsequen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re any of the lower authorities. He prays for remand of the matter so as to present their case properly before the adjudicating authority. 3. On the other hand, Ld. AR Shri K.P. Muralidharan, AC, supports the impugned order. However, he has no objection in case the matter is remanded back for denovo consideration based on the prayers of the Ld. Advocate. 4. Heard both sides and have gone thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, we accede to the request made by the Ld. Advocate and remand the matter back to the adjudicating authority for denovo consideration, based on the guidelines conveyed in the said circular. Needless to say, in such denovo proceedings the appellant will be accorded sufficient opportunities to present their case, including submissions of additional documents. 6. Appeal is allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X
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