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2012 (6) TMI 170 - HC - Service TaxGross value of taxable services - CHA service - Reimbursement of expenses - Whether Tribunal after issuing an open remand order leaving all issues open should not hold the earlier order against the Revenue - Tribunal just vacated the orders stating that the adjudication order itself contains inconsistent findings – Held that:- Tribunal's approach itself is not correct because the respondent assessee is engaged in two lines of business both are taxable services under the Finance Act. Therefore, essentially it is a matter of considering as to which are the activities or charges levied that do not constitute consideration for taxable service and only such of the items calls for elimination. When detailed adjudication order is challenged before the Tribunal wherein every receipt and expenditure are considered in assessment, it was the duty of the Tribunal to consider in detail the nature of charges collected by the assessee and to see whether those are for taxable services rendered, and if so to sustain it. Matter remanded to Tribunal. The Tribunal should address all the issues raised against fresh adjudication orders issued after remand.
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