9911796707
TMI Blog2008 (2) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... not be included - OIO has not considered all the above points - Therefore, in the interest of justice matter is remanded to the Original Authority to re-compute the service tax liability - ST/217 of 2006 - 115 of 2008 - Dated:- 5-2-2008 - DR. S.L. Peeran, Member (J) and T. K. Jayaraman, Member (T) Rajendra Kumar, for the appellant. Mrs. Sudha Koka, for the respondent. [Order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d over the order of the Assistant Commissioner and hence they appealed to the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the Original Authority. Hence, the appellants have come before this Tribunal for relief. 3. Shri Rajendra Kumar, learned Advocate, appeared on behalf of the appellants and Ms Sudha Koka, learned SDR for the Revenue. 4. We heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iving at the taxable value by stating the amount collected from the customers should be treated as cum-tax. He said if the benefit is given, the service tax liability would be considerably reduced. The appellants have given many other grounds for reducing the service tax liability. They have stated that an amount of Rs 7,44,800/- relates to film production which does not come under the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttract service tax. On this ground the appellants have requested for exclusion of an amount of Rs 58,461/-. Summing up, the appellant states that if all the above factors were taken into account the service tax liability would be only Rs 4,88,777/- and the appellants had already paid a sum of Rs 4,00,000/-. All these contentions have to be carefully examined by the Original Authority. As the Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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