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2014 (7) TMI 789 - AT - Service TaxRevision of an order passed after remand back of the order by the Commissioner (appeal) to the adjudicating authority - Valuation - Interior Decorator’s Service - abatement of cost of materials from the gross value - Notification No. 12/2003-S.T - appellate authority held that the assessee should adduce evidence in this behalf to the original authority so that the said authority could requantify the demand of service tax - Held that:- Order passed by the learned Commissioner (Appeals) was not challenged by the department. The appellate Commissioner clearly found a case in favour of the assessee and accordingly acceded to their claim for the benefit of Notification No. 12/2003-S.T. subject, of course, to proof of compliance with the conditions attached thereto. - The department had no grievance against this view. - It was this view which was translated into action by the Addl. Commissioner by requantifying the demand of Service Tax. By taking up the Addl. Commissioner’s order for revision under Section 84 of the Act, the learned Commissioner was virtually interfering with the Appellate Commissioner’s decision which had, by then, attained finality for want of challenge. - Decided in favour of assessee.
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