Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1599 - AT - Service TaxScope of SCN - all the grounds raised by the appellant not taken care of by impugned order - inclusion of commission amount in assessable value - benefit of cum-duty - Held that:- It is noticed that in the year 2006-07 the impugned order treated the entire amount received as commission and treat the same as the assessable value for payment of duty. It is oppose that the total amount received as commission in the instant case as should be treat as exclusive of the commission and that have been granted - No reason have been recorded as to why the benefit of cum-duty have been granted to amount have been received. Also, it is apparent that while gross amount pertaining to the year 2007-08 has been added to assessable value, gross amount of income recorded in financial year 2008-09 but received in subsequent year has not been deducted - thus, the impugned order has failed to take notes of all the grounds raised by the appellant. The matter is remanded to the Commissioner (Appeals) for all the ground raised by the appellant in their appeal memorandum and pass a fresh order - appeal allowed by way of remand.
|