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TMI Blog2018 (12) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... ate for Appellant Shri M.P. Damle, Asstt. Commr. (A.R), Shri M.K. Sarangi, Commr. (A.R) for Department for Department ORDER Per: Dr. D.M. Misra These two appeals are filed against common order-in-original No.182-184/MAK(182-184)COMMR/RGD/2013-14 dt.25.02.2014 passed by the Commissioner of Customs Central Excise & Service Tax, Khandeshwar, Raigad, one by Revenue and another by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on GTA Service during the relevant period. 3. At the outset, the Ld. Advocate Shri Bharat Raichandani for the appellant submits that in confirming the said demand the Ld. Commissioner erroneously observed that even though the services were rendered in the SEZ area but the same work at "Ulwe" site where as the certificate dt. 30.6.2007 issued by Development Commissioner, SEEPZE-SEZ, Mumbai rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er hand submits that the Ld. Commissioner has committed an error in setting aside the demand of service tax on GTA services adopting the principles laid down in various judgments, which were later overruled by the higher forum. He also prays that the matter may be remanded to the adjudicating authority to decide the said issue afresh, after taking into consideration the principles of law settled i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the demands. Considering the submissions of both sides, at this stage, we are of the view that to resolve the said issues the matters need to be remanded to the adjudicating authority. Consequently, the impugned order is set aside both appeals are remanded to the adjudicating authority to decide the issues raised afresh after taking into consideration the evidences on record and the evidence th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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