TMI Blog2010 (5) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... t considered the point of tax is due only on the amount of value of services, which has been collected by them from their service receivers - no reasoning given by the learned Commissioner (Appeals) for coming to such a conclusion by setting aside the Order-in-Original - order set aside and matter remanded back to the learned Commissioner (Appeals) to reconsider the issue afresh after following th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n deducting an amount of Rs. 28,52,570 already paid by the appellants, a demand was raised for an amount of Rs. 48,13,748 (incl. Edu. Cess). Respondents did not give reply to the notice and however oral submissions were given and informed that they have already paid some amounts towards the demand. Additional Commissioner, observing that whatever amounts paid were already deducted while raising th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents. 4. The respondent is absent despite notice. Since the issue is in a narrow compass. We take up the appeal for disposal in the absence of any representation from the respondents. 5. On a careful consideration of the submissions made by the learned JDR and on perusal of the records, we find that in respondents own case in Final Order No. 604/2009, dated 6-5-2009, we have h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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