9911796707
TMI Blog2024 (3) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent (AR) for the Appellant Shri Rahul Gajera, Advocate the Respondent ORDER RAMESH NAIR The present appeal has been filed by Revenue against vide Order - in - Original No. SUR/EXCUS/001/COM/084-13 -14 dated 31.01.2014 passed by Commissioner of Customs and Central Excise, Surat. 1.1 Brief facts of the case leading to the present appeal are that the Respondent M/s. J.K. Motors is engaged in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment reiterates the grounds of appeal and requests that the matter be remanded to the adjudicating authority for reconsideration. He submits that the Learned Commissioner has erred in extending the benefit of cum-tax to the assessee and thereby erred in less- confirming the demand along with consequential interest and penalty. He submits that the Committee under the provisions of 86(2) of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Counsel appearing on behalf of the Respondent reiterates the finding of impugned order. 4. We have heard both the sides and perused the records. We find that Revenue is in appeal against OIO No. SUR/EXCUS/001/COM/084-13 - 14 dated 31.01.2014. The Learned Commissioner vide impugned order has upheld the demand pertaining to Rs. 3,99,413/- whereas dropped the demand of Rs. 93,96,763/-. We observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spite the assessee having carried out such installations and paid VAT thereon, it cannot be ipso facto concluded that they have not rendered any taxable service and are not liable to service tax. Therefore we find that in the interest of justice the said issues need to be examined in depth. The issue needs to be remanded to the adjudicating authority for reconsidering the value for demand taking t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
