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2014 (7) TMI 850

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..... er. In the result, in the interest of justice, at this stage, the offer to deposit ₹ 10.00 lakh seems to be reasonable. Consequently, we direct the Appellant to deposit ₹ 10.00 lakh within a period of four weeks from today and report compliance directly, to the ld. Commissioner. matter remanded back - Decided in favour of assessee. - ST/A/61/2012 - FO/A/75365/2014 - Dated:- 5-6-2014 .....

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..... mits that around ₹ 22.00 lakh relates to receipts against non-taxable services rendered by the Applicant and the balance amount relates to the demand pertaining to the value of free issue materials supplied by the clients, which were used in the construction services. He submits that the ld. Commissioner while adjudicating the demand Notice has not considered the said aspects resulting into .....

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..... dences now produced by the ld. CA for the Applicant, were not placed before the ld. Commissioner in support of their claims. He has no objection for remanding the matter to the ld. Adjudicating Authority for deciding the issue afresh. 4. After hearing both sides for some time, we find that the Appeal itself, could be disposed off, at this stage. Hence, with the consent of both sides, we have ta .....

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..... oner. In the result, in the interest of justice, at this stage, the offer to deposit ₹ 10.00 lakh seems to be reasonable. Consequently, we direct the Appellant to deposit ₹ 10.00 lakh (Rupees ten lakh) within a period of four weeks from today and report compliance directly, to the ld. Commissioner. The ld. Commissioner, after taking into consideration the said deposit, would proceed to .....

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