TMI Blog2009 (8) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... s been inserted in the act w.e.f. 16.06.2005, thus service tax realized by the assessee prior to providing service needed to be deposited. Commissioner (Appeals) was of the view that franchisee fees collected during the period prior to levy of service tax on franchisee fees should not be taxed. But the evidence that had been relied by the Commissioner (Appeals) had not been disclosed except the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to tax what that is not taxable during the material period. But "Service to be provided" being inserted in the Finance Act, 1994 with effect from 16-6-2005, the service tax realized by the respondent prior to providing service need to be deposited into the treasury. Therefore, keeping in view the requirement of Board Circular No. 65/14/2003, dated 5-11-2003, if the appellate authority reconsi-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned, learned Commissioner has granted partial relief to the respondent. This is in para 6 of the order. But that does not bring out quantum of relief to be admissible depending upon the evidence before him. Therefore, it is necessity of law to demonstrate the evidence which requires to grant relief for the 'service to be provided'. There is no ambiguity that the term 'to be provided' was inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh examination on the basis of evidence, we remand the matter to the learned Commissioner to record his finding on the basis of evidence that calls for a proper order that shall be passed by him. If reason of decision is stated, that shall meet Judicial Propriety and may not give rise to further litigation. Therefore, on the count of dispute in paras 5-6 of the impugned order as to franchise fees ..... X X X X Extracts X X X X X X X X Extracts X X X X
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