2014 (4) TMI 37

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed order wherein the Commissioner (Appeals) has set aside the order of adjudication confirming the demand of service tax proposed in the show-cause notice. 2. The brief facts of the case are that the respondent are maintaining canteen with Tata Iron and Steel Company (TISCO) and receiving remuneration towards service provided under the category of outdoor catering service. On the basis of records .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that as the respondent has produced all the records but the Adjudicating Authority has not appreciated the facts and passed the impugned order. Aggrieved from the said order, revenue is before me. 3. Heard both sides. 4. It is a case where the actual liability of service tax payable has not been considered by both the authorities. In the absence of that, matter needs examination at the end of t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X