9911796707
TMI Blog2012 (6) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed by the appellant M/s. Gupta Coalfields & Washeries Ltd. against the demand of service tax of Rs.16,86,683/- along with interest and imposition of various penalties under the Finance Act, 1994 . 2. The facts of the case are that during the scrutiny of the records, it was noticed that the appellant had an agreement with M/s. Karnataka Power Corporation Ltd., (KPCL). As per the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the said order, the appellant is before us. 3. Heard both sides and perused the records. 4. After hearing both sides, we are of the view that it would be appropriate to decide the stay application as well as the appeal at this stage itself. Accordingly, after allowing the stay petition, we take up appeal for final disposal. 5. On behalf of the appellant it is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-examination at the end of the lower authorities. In view of the above, it would be in the interest of justice to remand the matter to the original adjudicating authority to correlate the facts whether the service tax on the entire activity has been paid or not. It is pertinent to mention here that the adjudicating authority shall give a reasonable opportunity of hearing to the appellant to pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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