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2014 (3) TMI 268 - AT - Service TaxDemand of service tax - Adjudicating authority did not calculate tax liability under various services - Adjudicating authority in the order potion has confirmed demand of Rs. 1,09,68,041/- as an amount liable to be paid by the appellant under Section 73 of the Finance Act, 1994. As against the confirmed demand, the adjudicating authority in order-in-original has specifically recorded that service tax has been demanded on various services; as enumerated herein earlier. If that be so, it is bounden duty of the adjudicating authority to come to a conclusion as to exact amount of tax liability on individual service, if any, rendered by the appellant after examining the records. In our view, the issue needs reconsideration by the adjudicating authority to come to the conclusion and work out the service tax liability under individual service - Decided in favour of assessee by way of remand.
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