TMI Blog2017 (9) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... Member ( Judicial ) Shri Rahul Agarwal, Advocate for the Appellant Shri Sandeep Kumar Singh, Authorized Representative (DR) for the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of interest has been confirmed and the service tax has been demanded from them. 2. The brief facts of the case are that the appellant got registered themselves under Security Service and Business Auxiliary Service. During the period October 2005 to February 2007 the appellant did not make the payment in time i.e. 5th day of the succeeding month when they received the payment. The demand on account of interest was calculated by calculating the period from the date of issuance of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the whole period for payment of interest and confirmed the demand. On the second issue, he observed that although for the services provided to M/s Allied Nippon Ltd. co-relates payment by them but gone beyond the scope of that and hold as appellant has provided certain exempted services on which they mere required to pay service tax. The said order was challenged before the learned Commissioner (Appeals), the learned Commissioner (Appeals) hold that as appellant has not provided documentary evidence in support of the interest claim and affirmed the order of adjudication. He also did not consider the issue of limitation. Aggrieved from the said order, the appellant is before me. 3. The learned Counsel for the appellant submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For re-examination and necessary verification of the issue i.e. deposit of tax/duty under wrong head or accounting code in light of CBE C Circular dated 20/05/2003 and case law of BAS Engineering (supra) . 7. The said issue has not been decided by both the authorities below and refrain to discuss the merits by giving one reason or the other reason, therefore, the impugned order is set aside and the matter is remanded back again to the Adjudicating Authority to re-examine the issue in the light of remand order dated 31st January 2012. The documents which are required for adjudication, the Adjudicating Authority shall give in writing the details of those documents to the appellant and thereafter the appellant shall supply those documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
