TMI Blog2018 (8) TMI 1585X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005, it is necessary to verify as to what is the actual demand in respect of the services relating to co-loader - it is fit to remand the matter to the adjudicating authority who shall reconsider the issue after giving a reasonable opportunity of hearing to the appellant - appeal allowed by way of remand. - ST/429/2010 - FINAL ORDER No. 41713/2018 - Dated:- 25-5-2018 - Ms. Sulekha Beevi, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) set aside the demand, interest and penalties. Aggrieved, the department is now before the Tribunal. 2. On behalf of the Revenue, the Ld. AR, Shri K. Veerabhadra Reddy, JC, reiterated the grounds of appeal. He submitted that in the earlier round of litigation, the Commissioner (Appeals) had directed the adjudicating authority to look into the aspect whether the demand includes the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t outside India. The respondent had not disclosed the income earned from courier sent outside India. The Commissioner (Appeals) has merely accepted the contentions of the respondent without any evidence. The respondent without disclosing the facts to the department has tried to confuse the issue by stating that the courier packages sent outside India has to be treated as Export of service . He pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore is liable to levy of service tax. It is not discernable from the orders passed by the authorities below as to what is the amount relating to the issue of co-loader. When the Board has clarified that the demand in respect of co-loader is not subject to levy of service tax and the adjudicating authority having stated in page-5 that the period of demand on this issue being upto March, 2005, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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