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TMI Blog2009 (3) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... 139-140/2009-ST. Stay Order No. S/140/2009-ST and Misc. Order No. M/37/2009-ST dt. 26.3.2009 certified on 15.5.2009 in Application No. ST/COD/25/2008, ST/Misc./136/2008 and ST/Stay/262/2008 and Appeal Nos. ST/461/2006 and 70/2008) Shri Prashant Shukla, Adv. for Appellant. Shri Sunil Kumar, SDR for Respondent. Per M. Veeraiyan: Heard both sides extensively on the appeal ST/70/2008 and the Misc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eptable but confirmed the demand of Rs. 5,97,389/- by his order dated 25.1.06. The assessee did not immediately file appeal against the order dated 25.1.06 but filed an application for rectification of mistake before the Commissioner claiming that for the month of July, 2004, a part of the amount realised should have been taxed only at 5% and only the balance should have been taxed at 8%. The Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ST/70/2008. We also waive the requirement of pre-deposit of dues as per the impugned order dated 25.1.2006 and proceed to dispose of the appeals. 4. According to the assessee, they received a sum of Rs. 20,46,13,925/- during the month of July, 2004 which relates to services rendered by them for the period from August, 2000 to July, 2004; that the rate of service tax was only 5% in respect of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is not sustainable as the said value of services were relating to period prior to 13.5.2003. We feel that this request should be accepted and the matter should be considered by the Commissioner afresh. To enable the same, we set aside the orders of Commissioner dated 25.1.2006 and 14.6.2006 and remand the matter for fresh consideration after granting reasonable opportunity of hearing in the ligh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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