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TMI Blog2020 (3) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... . P. Venkata Subba Rao, Member (Technical) Mr. P Makrandh, Adv for the Appellant Mr. C. Mallikarjuna Reddy A.R. for the Respondent. ORDER PER: DR D.M. MISRA Heard both sides 2. This miscellaneous application has been filed seeking early hearing of the appeal on the ground that by issuance of Notification No 1/2018-ST dated 30th November 2018, the appellant would not be required to discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ending with the 30th day of June, 2017 (hereinafter referred to as the said period), according to a practice that was generally prevalent, there was non-levy of service tax, on the services by way of granting of "right of way" by "local authorities", as defined in sub-section (7) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885), and this service was liable to service tax, in the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order was passed by the adjudicating authority. Therefore requires to examine its applicability to the facts and circumstances of the present case. Consequently we remand the matter to the adjudicating authority to examine the applicability of the aforesaid notification and pass an appropriate order after giving an opportunity of hearing to the appellant. Accordingly, the appeal is al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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