TMI Blog2015 (7) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... ack to the Commissioner, on the issue of taxability of disputed amount under 'business auxiliary service' in terms of the direction of the Tribunal as given in the earlier order, quoted hereinabove. So far the other demand of ₹ 87,536/ - for import of service is concerned, the same is not contested and accordingly stands confirmed. As regards the penalties imposed, we find that the issue relates to interpretation and there is no case of any fraud or deliberate defiance of law. Thus, the penalty of ₹ 87,566/- is deleted under Section 78 and balance penalty in respect of Service Tax liability for 'business auxiliary service' is set aside for reconsideration in accordance with law. - Decided partly in favour of assessee. - ST/161/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - + ₹ 87,566/ -) was imposed under Section 78 and the amount of ₹ 1,67,619/ - along with interest of ₹ 64,092/ - already paid by way of pre -deposit was appropriated. Aggrieved from the said order, the appellant is before us. 2. Heard both sides. 3. We find that in the similar facts and circumstances of the case in another group company of the appellant, K. Raheja Real Estate Services Pvt. Ltd., wherein similar services were given to other group companies, on cost sharing basis, this Tribunal vide Final Order No. A/1048/2013/CSTB/C -I, dated 10 -4 -2013 have set aside the impugned order with following directions: 6. We have carefully considered the submissions and perused the record. Undisputedly the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner for deciding, first, the issue of classification as per the principles of classification as enumerated above, thereafter decide the aspect of valuation. It is made clear that all the issues are kept open. Needless to say that a reasonable opportunity of personal hearing may be given to the appellant. Appeal allowed by way of remand . 4. Thus in view of similar facts and circumstances of service/activity in this appeal, requiring proper verification we remand this matter also back to the Commissioner, on the issue of taxability of disputed amount under 'business auxiliary service' in terms of the direction of the Tribunal as given in the earlier order, quoted hereinabove. So far the other demand of ₹ 87,536/ - for impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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