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TMI Blog2018 (10) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Order-in-Original has not appreciated and considered the submission made by the appellant properly. All the submissions which have been made by the appellant in their written submissions as well as during personal hearing have not been dealt with properly and legally - it is proper to remand back the impugned Order-in-Original for fresh adjudication - appeal allowed by way of remand. - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing and training services, franchise services, renting of the immoveable services, management consultancy services, business auxiliary services, manpower recruitment services. A Show Cause Notice demanding Service Tax of ₹ 8,63,34,398/- was issued under Section 73 of the Finance Act, 1994, penal provisions under Section 76, 77 78 have also been invoked. The matter got adjudicated vide Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the society. 3. It has further been added by the learned Advocate that the whole demand has been confirmed by the adjudicating authority only on the basis of the figures taken from their annual financial statements and the submissions made by the appellant during the course of hearing as well as in their written submissions have not properly been appreciated and taken into consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication at the level of original adjudicating authority. 5. We have also heard DR and they have also agreed that in earlier order, the matter has been remanded back to the Tribunal on the similar grounds and, therefore, they were in agreement that the matter to be re-adjudicating by the original authority appreciating the submissions of the appellants properly. 6. Having heard both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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