TMI Blog2018 (9) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Customs & Service Tax, Hyderabad-III [2015 (1) TMI 282 - CESTAT BANGALORE] relied upon where Demand of service tax confirmed for the period 1/6/2007 onwards. Held that:- The lower authorities did not have the benefit of final order passed by Tribunal in the case of M/s S.K. Kareemun - matter remanded to the Original Adjudicating Authority with direction to take into consideration the case la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared to be Rent-a-Cab Service to Revenue. Therefore, proceedings were initiated which culminated into passing of impugned Order-In-Appeal. The learned Commissioner (Appeals) has ordered that the confirmation of demand to the extent of ₹ 1,18,085/- was sustainable. However, he set aside penalties imposed under Section 77 and 78 of the Finance Act, 1994. Aggrieved by the said order, app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yderabad-III reported at 2016 (42) S.T.R. 988 (Tri. Bang.). 5. Having considered the submissions and on perusal of records, we find that the lower authorities did not have the benefit of above stated ruling by Hon ble Allahabad High Court and the final order passed by Tribunal in the case of M/s S.K. Kareemun (supra). We, therefore, remand the matter to the Original Adjudicating Authority with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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