9911796707
TMI Blog2013 (1) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR) for the respondent JUDGEMENT Per: P.R. Chandrasekharan: The appeal and stay application are directed against the Order-in-Original No. 06-08/ST-II/WLH/2012 dated 23/01/2012 passed by the Commissioner of Service Tax, Mumbai II. Vide the impugned order service tax demand of ₹ 82,79,97,485/- has been confirmed against the appellant on account of Maintenance and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o their clients. Thus, the transaction undertaken by them involves sale of software purchased from third parties, such as Oracle, Sybase, etc. on which VAT has been paid, sale of hardware and supply of customised software as per clients specifications. They have not rendered any repair or maintenance services as alleged in the show cause notice. The service undertaken by them with respect to devel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct service tax liability on the activities undertaken by them. 3. The learned AR agrees that from the impugned order it is difficult to make out how the service tax demand has been computed and under what categories and, therefore, he also concedes that the matter needs to be remanded for re-consideration. 4. We have carefully considered the submissions made by both the sides. We have a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax determination can be done. Accordingly, we remand the matter back to the adjudicating authority to consider the matter fresh after taking into account all the documentary evidences which the appellant would submit in support of their claim that they have discharged the service tax liability correctly. The appellant is directed to cooperate with the department and produce all the documentary evi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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