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2018 (12) TMI 170 - AT - Service TaxPenalty - Erection, commissioning & installation Services - Consulting engineer Services - GTA Services - Held that:- The Revenue has pointed out serious mistake committed by the Adjudicating Authority in arriving at the demand for service tax in this order. The levy of service tax was required to be paid on receipt basis during the period under dispute. But it is seen that the adjudicating authority has not computed the correct service tax liability, but has gone by the submissions on calculation furnished by the Revenue. The matter is remanded to the adjudicating authority to pass a detailed order after taking into account the grounds agitated before this Tribunal - appeal allowed by way of remand.
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