2015 (11) TMI 610

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..... er: M.V. Ravindran This appeal is directed against of Order-In-Appeal No. TKG/01/LTU/MUM/2011 dated 17.06.2011. 2. The basic issue involved in this case is where appellant is liable to service tax liability on the payments made to service providers prior to 18-04-2006 as also post 18-04-2006 and whether service tax liability is to be discharged on the amount held back by the appellant as withhol .....

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..... ant has discharged the entire service tax liability and the interest thereof before the issuance of show cause notice. The service tax liability having being discharged prior to issuance of show cause notice, we consider the same as it would fall under the provisions of section 73 (3) of the Finance Act 1994, show cause notice need not have been issued this point; be that is it may, since the issu .....

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..... ed by the appellant, in our view, the issue needs reconsideration by the adjudicating authority. Accordingly, on this point without expressing any opinion on the merits of the case keeping all issues open we set aside the impugned order and remand the matter back to the adjudicating authority with a direction to reconsider only this issue of service tax liability on withholding tax and come to a c .....

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