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2013 (12) TMI 1226 - CESTAT MUMBAIDemand of service tax - Banking and other financial services - Held that:- in the show-cause notice the amount of Rs.8,04,83,022/- has been taken into consideration as lease rent earned by the appellant whereas in the impugned order the adjudicating authority has taken into consideration the lease agreement with M/s JBF Industries Ltd., for considering the amount as Rs. 3.50 Crore. The adjudicating authority confirmed the demand after taken into consideration the amount mentioned in the show-cause notice and there is no discussion in the impugned order in respect of remaining demand. In view of this we find that the matter requires reconsideration by the adjudicating authority. Therefore the impugned order is set aside and the matter is remanded to the adjudicating authority for denovo consideration - Decided in favour of assessee.
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