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2023 (7) TMI 1181 - CESTAT CHANDIGARHLevy of Service tax - service recipient is the Government - Commercial or Industrial Construction Service - Management, Maintenance or Repair Service - Manpower Recruitment or Supply Agency Service - Supply of Tangible Goods. Demand confirmed on the ground that these services can be taxable only when they are provided to “any person”, the service recipient being the Government, cannot be held to be any person - HELD THAT:- The Adjudicating Authority did not have the opportunity to go through the reconciliation as given in the rejoinder. Further, it is found that most of the defence of the appellants is on the basis of the amendments to the Finance Act, 1994, by way of insertion Section 97 and Section 98, through Finance Bill, 2012. The Adjudicating Authority had no occasion to follow these amendments. Moreover, considerable number of issues has been since settled by various judgments delivered in this regard. Moreover, copies of certain agreements and details of accounts were not submitted to the Adjudicating Authority. Under these circumstances, it will be in the fitness of things and in the interest of justice, the matter should go back to the Adjudicating Authority. Therefore, the case requires to be remanded back to the Adjudicating Authority, to examine the issue afresh in the light of copies of the documents submitted by the appellant, changes brought out in the provisions of Service Tax and the ratio of the cases decided by this Tribunal and various Courts in this regard. Appeal allowed by way of remand.
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