TMI Blog2014 (12) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... lso, we find in similar circumstances this Tribunal has remanded the matter to the adjudicating authority for reconsideration of the payment made to DOT as discharge of liability towards Service Tax. Following the precedent, we remand the matter to the adjudicating authority for reconsideration of all issues afresh - Decided in favour of assessee. - ST/51/2007 - Final Order No. A-205/KOL/2013 - Dated:- 11-7-2013 - D.M. Misra, Member (J) and Dr. I.P. Lal, Member (T) Shri Ajay Chhabra, F.C.A., for the Appellant. Shri S.C. Jana, Spl. Counsel, for the Respondent. ORDER This Miscellaneous Application is filed seeking modification of their order of this Tribunal dated 17-5-2012. 2. The ld. Chartered Accountant for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. ST/588/2011-DB, dated 4-11-2011 [2012 (25) S.T.R. 353 (Tri. - Del.)] where such payment had been accepted. The ld. Chartered Accountant further submitted that this Tribunal in the earlier case had remanded the matter to the adjudicating authority for re-consideration of the whole issue vide its order No. S-597-601, A-418-422/KOL/12, dated 28-6-2012. 3. Ld. Spl. Counsel for the Revenue has not seriously disputed about the facts relating to the computation of demand submitted by the ld. Chartered Accountant. The ld. Spl. Counsel has no objection in remanding the matter to the adjudicating authority for re-construction. 4. Heard both sides and perused the record. We find that this Tribunal has directed the applicant to deposit the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both sides we find that there is considerable force in the argument of the ld. Chartered Accountant that prima facie they are not required to pay any duty as major portion of the duty relates to payment of DOT which has now been accepted by other Commissionerates as proper discharge of Service Tax. Also, apparently, we find that there is error in the computation of duty to the extent of ₹ 1.65 crores. In these circumstances, keeping in view the direction of Hon ble High Court at Ranchi and also in the interest of justice, we allow the Miscellaneous Application. 6. We find it appropriate to dispose of their appeal itself as observed by the Hon ble High Court at Ranchi in the aforesaid order. Thus, after waiving the requirement o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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