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2014 (7) TMI 823 - AT - Service TaxDemand of service tax - Wrong mention of taxable services - Reflection of excess tax liability - Commissioner remanded matter back - Held that:- orders of the Assistant Commissioner in implementing the remand order and dropping the demand and refunding the pre-deposit would show that there is either lack of coordination between the offices of the Department or the Assistant Commissioner has been negligent. When an appeal has been filed against the remand order, the proper course for the Assistant Commissioner was to keep the matter pending till the appeal filed by the Revenue was decided. Even if the matter is remanded to the Commissioner (Appeals) now, if no appeal has been filed by the Revenue against the Assistant Commissioner's order, the order of the Tribunal cannot be implemented. In any case, no harm has been caused since if the Revenue was aggrieved on merits of the Department, appeal would have been and may have been already filed against the Assistant Commissioner's order which would in due course get decided finally in its turn. Therefore any decision taken in this remand order is not going to affect the Revenue adversely. In this case also what was required to be done by the original adjudicating authority was to verify and quantify the value of taxable services and service tax payable after going through the certificate issued by chartered accountant. Therefore in this case also it can be said that the remand is for the purpose of quantification. Decided against Revenue.
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