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TMI Blog2020 (1) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... on the work undertaken by him as sub-contractor. The Appellant has contended that for relevant period they would be entitled for exemption of from payment of service tax under N/N. 06/2005 as amended and also for the construction activities undertaken services provided to the educational institute which is exempt under service tax law - It is also submitted that the Appellant has also provided certain materials, while providing service to the service recipient which is required to be given adjustment in terms of N/N. 12/2003-ST dated 20.06.2003, which has not been considered by the Commissioner (Appeals) whiling remanding the matter back to Adjudicating Authority. Appeal allowed by way of remand. - Service Tax Appeal No. 50227 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration and, thus, also did not file periodical ST-3 returns for the relevant period 2011-12 to 2012-13. Therefore, the demand was confirmed against the Appellant after following the due process of law. 3. Ld. Advocate, on behalf of the Appellant, submitted that the Appellant has not crossed the threshold limit in terms of Notification No. 06/2005 dated 01.03.2015 as amended for payment of service tax during the period 2011-12 to 2013-14. It was further submitted and the Appellant has also provided services to educational institute and affordable housing project which are exempt from payment of service tax and, therefore, the amount is required to be deducted for arriving at the gross amount of taxable service for payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the Appellant has also provided certain materials, while providing service to the service recipient which in my view is required to be given adjustment in terms of Notification No. 12/2003-ST dated 20.06.2003, which has not been considered by the Commissioner (Appeals) whiling remanding the matter back to Adjudicating Authority. I consider it appropriate to set aside the impugned order and allow appeal by way of remand to compute liability of service tax after giving the detailed finding on each of the grounds agitated by the Appellant, after grant of hearing to them. 7. The Appeal is, therefore, allowed by way of remand to the original adjudicating authority in terms of modifications as discussed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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