2009 (1) TMI 201

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..... x – matter remanded to verify the claim of the appellant. - S/194 of 2006 - 98 of 2009 - Dated:- 16-1-2009 - SMT. JYOTI BALASUNDARAM, VICE PRESIDENT S. Renganathan for the Appellant. R.P. Meena for the Respondent. ORDER 1. The Commissioner of Central Excise has confirmed a demand of service tax of Rs.1,04,476 together with interest, holding that the assessees were lia .....

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..... as to become liable to pay service tax. 4. Both the above pleas have been raised before the adjudicating authority as seen from para 8.7 of the impugned order, however, there is no finding on this submission which goes to the root of the matter. I, therefore, set aside the impugned order and remand the case to the Commissioner for fresh decision on the above aspect and all other pleas that may .....

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