2018 (9) TMI 1375

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..... the Commissioner (Appeals) has remanded the matter for verification of the factual aspects, disputed legal issue can also be remanded for fresh consideration in the light of the earlier remanded matters - appeal allowed by way of remand.
Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri S. K. Agarwal (Advocate) for Appellant Shri Sandeep Kumar Singh ( .....

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..... e appellant and were included in the value of the services, on which the tax has already been paid by them. For verification of the said fact, he remanded the matter to the Lower Authorities. However, he did not agree with the appellant that such advances were to required pay the service tax along with the receipt of the main consideration and held that the same were required to discharge tax liab .....

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..... cts raising demand of ₹ 15 crores approximately stands dealt with by the Tribunal and vide which Final Order No.ST/A/71745/2017-CU[DB] dated 28/08/2017 stand remanded for fresh consideration in the light of the Hon'ble Supreme Court decision in the case of L & T. He submits that inasmuch as in the present case also the Commissioner (Appeals) has remanded the matter for verification of the fa .....

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