2012 (6) TMI 273

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..... e Tax can be demanded on secondary transport charges collected by the appellant from their customers. Even though before the lower authorities, the appellant had contended that there was no need for payment of Service Tax on such charges collected, today when the matter came up for hearing of the Stay Petition, the ld.Counsel fairly agreed that the appellant is not contesting the liability of the .....

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..... ce.   2. After hearing both sides, I find that there is no dispute regarding liability. However, before the lower authorities, neither the worksheets nor the Chartered Accountant s certificate was available even though the entire amount has been paid even before issue of Show Cause Notice in this case. It was submitted by the ld.Counsel the details could not be furnished since the appellant .....

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..... as per the calculations made by the appellant has been discharged, in my opinion, there is no requirement of pre-deposit and with the consent of both sides, I consider it appropriate that the matter be remanded to original adjudicating authority for fresh adjudication of the issue.   4. Accordingly, the impugned order is set aside and the matter is remanded to original adjudicating authorit .....

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