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2023 (10) TMI 885 - CESTAT MUMBAIValidity of SCN - SCN issued on the basis of the earlier order of the Adjudicating Authority - earlier remand not yet been completed - Levy of Service Tax - warranty service provided to the customers - Appellant claims it to be free service as no amount was recover from the customers towards warranty - HELD THAT:- The present show-cause notice being issued on the basis of the earlier order of the Adjudicating Authority, with consent and concurrence of both the parties, having regard to the fact that de novo adjudication in respect of earlier remand has not yet been completed, it is considered proper to remand the matter back to the Commissioner for re-adjudication in terms of the direction contained in Hon'ble Bombay High Court in Tata Motors Ltd. [2023 (7) TMI 952 - BOMBAY HIGH COURT] in respect of the previous period. Appeal allowed by way of remand.
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