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TMI Blog2014 (12) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... DGEMENT PER: R.K. Singh The appellant filed appeal against Order-in-appeal No. 215/RDN/ST/JPR-II/2012 dated 27.12.2012 which partially upheld the Order-in-Original No. 888/ST/2009-10 dated 24.09.2010 passed by the Deputy Commissioner Central Excise Indore in as much as it upheld the demand of Service Tax of Rs. 61,847/- as against Rs. 69,360/- confirmed vide the said order-in-Original. 2. Brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epair contract and so the service rendered there-under was not taxable under Finance Act, 1994. Thereafter, the appellant contended, they became eligible for small scale exemption under Notification 6/2005-ST with effect from 16.06.2005. Further the difference between the figures shown in the ledger and in the ST-3 returns occurred because in the ledger the figures were shown on accrual basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability of Rs. 5,51,324/- it paid Rs. 4,81,964/- only. So, I pass the following order after giving benefit of Notification No. 6/2005-ST dated 1.3.2005. Since interpretation of law is involved so I opt section 80 of Finance Act, 1994 and pass the order accordingly. 6. As may be observed, the adjudicating authority has clearly stated that there was interpretation of law involved and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, a clear finding was required to be given by the adjudicating authority instead of brushing it aside on the ground that it was not possible to verify their claim. 8. In view of the forgoing we set aside the impugned order and remand the case to the original adjudicating authority to decide the same afresh after giving the appellants opportunity for being heard and taking into account the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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