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TMI Blog2014 (7) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... PER : B S V Murthy In the first appeal No. ST/3333/2012, there is a demand of service tax of Rs. 52,05,446/- for the period 01.4.2003 to 30.9.2007 and 01.10.2007 to 31.3.2008 on Commercial or Industrial Construction Service and Erection, Commissioning and Installation Service. In respect of both the services, demands have been split-up into two periods i.e. prior to 1.6.2007 and after 1.6.2007. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) while granting stay, requiring deposit of an amount of Rs. 10 lakhs, called for a report from the original authority. However, when the hearing was held on 9.7.2012, a copy of the report was given to the appellant at the time of hearing. The appellant sought for three weeks time to file cross-objection and requested for personal hearing. Learned counsel also submits that the report su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioning or Installation service which has not been considered at all by the Commissioner (Appeals) nor the original adjudicating authority. He submits that the appellant is clearly eligible for the benefit of the Notification No. 1/2006-S.T. 6. As regards the second appeal, learned counsel submits that the appellant has paid service tax under composition scheme and after the issue of show-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement of pre-deposit, we set aside the impugned orders and allow the appeals by way of remand to the Commissioner (Appeals) with a request to provide a copy of the report and decide the matter afresh after giving reasonable opportunity to the appellant to present their case. It is made clear that the amount already deposited by the appellant need not be refunded in the meanwhile. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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