TMI Blog2018 (5) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... ld fall - the Service Tax liability has not been properly quantified with regard to the specific heads of service. The proceedings initiated by the Department cannot be sustained at this juncture, for proper consideration of the facts - the matter should go back to the original authority for passing of fresh adjudication order, by addressing the issues - appeal allowed by way of remand. - Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stered with the Service Tax Department for providing the taxable services namely, manpower recruitment or supply agency service management, maintenance or repair service and cleaning activity service. During the disputed period i.e. 01.04.2006 to 31.03.2010, the Department proceeded against the appellant seeking for recovery of Service Tax demand, in respect of such category of services provided b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard to the nature of activities undertaken by it, but without considering the submissions in proper prospective, the ld. Commissioner (Appeals) has passed the ex-parte order against the appellant. Thus, it is the contention of the ld. Consultant that the show cause notice as well as the orders passed by the authorities below cannot be sustained on merits. 4. On the other hand, the ld. DR appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the issue as to under which category of taxable service, the activities provided by the appellant should fall. Further, we also find that the Service Tax liability has not been properly quantified with regard to the specific heads of service. Furthermore, we also find that the ld. Commissioner (Appeals) has passed the ex-parte order, without considering the submissions of the appellant in-true ..... X X X X Extracts X X X X X X X X Extracts X X X X
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