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2012 (11) TMI 370 - CESTAT AHMEDABADOutdoor catering services - application for waiver of pre-deposit of Service Tax interest thereof and penalties - Held that:- The adjudicating authority has confirmed the demands which are beyond his jurisdiction and falls within the jurisdiction of various other Commissionerates. No notification or circular issued by Board authorizing or directing the Ahmedabad-I Commissioner to issue Show Cause Notice and adjudicate the same. Finding strong force in the contentions raised by the assessee that for the demand within the Ahmedabad-I, re-quantification needs to be done as the appellant's claim of selling the biscuits, namkin etc has been accepted by the adjudicating authority, but he has not given any due weightage to such submission and for calculation of gross value of tax liability - in favour of revenue by way of remand.
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