TMI Blog2018 (5) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax payable thereon will need to be verified by the original authority. In respect of the amount of “commission/trade discount”, it is submission of the assessee-Appellants that such amount does not pertain to the activity of job work carried out by them, but pertains to the activity of selling of the product from M/s SAIL. This aspect has not been discussed. Appeal allowed by way of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 2004-05 to 2005-06. 4. The brief facts of the case are that, during the period under consideration, the assessee-Appellants were engaged in providing taxable services falling under Business Auxiliary Service‟ under Section 69 of the Finance Act, 1994. During the course of audit, it was observed by the Department that the assessee-Appellants were carrying out certain job work for thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the learned counsel that the demand has been made on the amount of job charges noticed by the Audit Officers during the course of audit, but the Department by mistake has included the following : (a) The Service Tax on the job charges was paid by the assessee-Appellants on receipt basis. The Department has proceeded to demand the Service Tax on the total job charges by over-looking the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job work carried out by them. 7. The learned DR justified the impugned order. On the issue of trade discount, he submitted that the Service Tax has been demanded on the amount of commission and trade discount which has been mentioned in the consolidated balance sheet. From the documents on record, it cannot be concluded that such commission/trade discount was pertaining to the activity of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that such amount does not pertain to the activity of job work carried out by them, but pertains to the activity of selling of the product from M/s SAIL. This aspect has not been discussed in either of the orders before us. 10. In view of the above, we set aside the impugned order and remand the matter to the adjudicating authority for consideration of the submissions made by the assessee-Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
