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TMI Blog2019 (9) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... g such services. On a close reading of the adjudication order, we find that there is contradiction in the stand taken by the original authority. Thus, considering the submissions of the appellant that it had maintained adequate records and also paid VAT/CST, we are of the view that the matter should be remanded to the original authority for proper fact finding and verifying of the documents to arrive at the conclusion, whether the adjudged demand in question can be confirmed under the circumstances of the case. It is expected that the original authority should closely examine the contents of the master Circular dated 23-8-2007, Notification No. 12/2003, dated 20-6-2003 for a proper conclusion on the issue regarding leviability of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by the appellant. 3. The Learned Advocate appeared for the appellant, submits that the issue arising out of the present dispute is no more res integra in view of the Order dated 2-5-2018 passed by the Tribunal in the appellant s own case for an earlier period. Thus, she submits that the adjudged demands cannot be confirmed on the appellant and as such, the impugned order is liable to be set aside. 4. On the other hand, the Learned Authorised Representative appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that since the requirement of the master Circular dated 23-8-2007 has not be complied with, inasmuch as, no documentary evidences were produced by the appellant to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and also paid VAT/CST, we are of the view that the matter should be remanded to the original authority for proper fact finding and verifying of the documents to arrive at the conclusion, whether the adjudged demand in question can be confirmed under the circumstances of the case. We also find that on identical set of facts, this Tribunal in the appellant s own case vide Order dated 2-5-2018 has set aside the demand confirmed by the department. Thus, it is expected that the original authority should closely examine the contents of the master Circular dated 23-8-2007, Notification No. 12/2003, dated 20-6-2003 and the Tribunal s Order dated 2-5-2018 for a proper conclusion on the issue regarding leviability of service tax on the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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