TMI Blog2018 (12) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... d each heads of income arises and how the said income becomes taxable as a service. The impugned orders are therefore, set aside and matter remanded to the original adjudicating authority to clearly give finding in respect of each head of demand confirmed by Commissioner (Appeals) - appeal allowed by way of remand. - Appeal No. ST/311, 617/2010-DB - A/12215-12216/2018 - Dated:- 22-10-2018 - MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of decision of Hon ble Apex Court in the case of Sugar Factory 2006 (147) ELT 465 (SC). The SCN cannot be sustained, as regard invocation of extended period of limitation. The demand of Service Tax under banking and other financial service has been raised in respect of income received from activities like public issue, RBI Relief bonds or interest received from others. He is argued that in appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) Income from Public Issue 2) Interest of RBI Relief Bonds 3) Interest received from others 4) Income from Mutual Funds 5) Income from Distributor and others 5. It is seen that the lower authority have not specifically discussed each heads of income arises and how the said income becomes taxable as a service. The impugned orders are therefore, set aside and matter remanded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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