2011 (5) TMI 88

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..... ants states that the lower appellate authority has considered the claim of the appellants that no service tax is payable by the individual appellant prior to 1.5.2006 as the amendment including any person made in Finance Act, 2006 was effective only from 1.5.2006. She further states that for the period of dispute from 1.5.006 to 30.9.2006 the appellants have paid a tax amount of Rs.24,684/- after .....

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..... e sustained to that extent. Hence the same is set aside and the matter is remanded to the original authority, with the consent of both sides, for redetermining the tax amount payable after considering the appellant s claim for small scale exemption. The appeal is thus allowed by way of remand. The original authority shall give an adequate opportunity of hearing to the appellants before passing a f .....

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