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2011 (4) TMI 244 - CESTAT, NEW DELHIDemand, interest and penalty - Demand of service tax has been made on amounts received as grant in aid from different government sources - No service provider client relationship exists between the appellants and the government department - The work undertaken at the instance government departmenst cannot be treated as taxable service - The grant in aid paid by the Government cannot be treated as charges for the services rendered by the appellants to the government departments - He relies on voluminous documents in support of his claim - In fact, the appellants filed application for producing certain additional evidence before the Tribunal which evidence has not been considered by the adjudicating commissioner - Hence, it appropriate to set aside the order of the commissioner and remand the matter for fresh consideration after granting reasonable opportunity to the appellants.
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