2018 (12) TMI 1425

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..... x liability, which according to the appellant is not payable in absence of any provision of service, the matter should be remanded back to the original authority for a proper fact finding with regard to the actual service tax payable by the appellant - Appeal allowed by way of remand. - Appeal No. ST/87241/2018 - A/88119/2018 - Dated:- 5-10-2018 - Mr. S.K. Mohanty, Member (Judicial) Shri S .....

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..... uring unit was audited by the Service Tax department and verification of records, it was observed that in respect of the export commission reflected in the balance sheet, the appellant had not paid appropriate service tax liability. Accordingly, proceedings were initiated by the department, which culminated into adjudication order dated 13.12.2016, wherein the service tax demand of ₹ 3,55,55 .....

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..... On going through the available records, including the orders passed by the lower authorities, I find that the submissions made by the appellant have not been considered in proper perspective. Since the issue relates to calculation of actual service tax liability, which according to the appellant is not payable in absence of any provision of service, I am of the view that, the matter should be rem .....

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