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2019 (3) TMI 416 - AT - Service TaxNon-payment of service tax - maintenance and repair service - case of appellant is that tax liability has been wrongly arrived at - Held that:- Learned Commissioner (Appeals) in the impugned order dated 28.02.2018 has recorded the submissions of the appellant at paragraph 3 in the grounds of appeal that quantum of service tax is incorrect and that the correct demand should be Rs. ₹ 3,04,452/-. However, no findings were recorded in the said order, quantifying the actual service tax liability, which was required to be paid by the appellant, The matter should go back to the original Authority for computation of the correct tax liability - appeal allowed by way of remand.
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