TMI Blog2024 (3) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of factual verification as regards existence of separate bills for spare parts and/ or payment of sales tax/VAT thereon before arriving to the conclusion to drop demand. It is found that separate invoices were not found as regards the Assessee having carried out installations on CNG kits that despite 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 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 to consideration the dispute raised in the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uests 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 Finance Act, 1994 directed the Learned Commissioner to apply to this Tribunal for correct determination of the following points arising out of the impugned order: (i) Whether the Commissioner has erred in dropping the demand of Rs.87,25,472/- with consequential interest and penalty by not following the Circular No. 96/7/2007 ST dated 23.08.2007 issued by CBEC? (ii) Whether the Commissioner has er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not found as regards the Assessee having carried out installations on CNG kits that despite 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 to consideration the dispute raised in the show cause notice and submissions made by both the sides. 5. Thus, appeal is allowed by way of remand to the adjudicating authority to decide the issues de-novo in the light of the foregoing discussions. CO also stand di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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