2007 (6) TMI 212

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..... the service tax - appellant claim that though the billed amount was more than Rs. 4 lakhs, the receipt was less than Rs. 4 lakhs. As such, the appellant is entitled to exemption - as the dispute revolves around the factual position, appeal is allowed by way of remand - ST/117/2007 - A/1428/2007-WZB/AHD - Dated:- 14-6-2007 - Ms. Archana Wadhwa, Member (J) Shri Ashwin Shah, Advocate, for t .....

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..... , the appellant is entitled to exemption. Inasmuch as the dispute revolves around the factual position, I set aside the impugned order and remand the matter to the Commissioner (Appeals) for verification of the above facts and pass a fresh order. 3. Appeal is allowed by way of remand. The stay petition is also disposed off. (Dictated and Pronounced in Court) - - TaxTMI - TMITax - Service .....

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