Service tax demand across multiple service categories required separate computation and remand for fresh adjudication.

Service tax demand confirmed in a lump sum across multiple service categories could not be sustained without working out the exact liability for each individual service. The adjudication failed to calculate tax separately under the distinct service heads and did not address the claimed cum-tax benefit, so the record required fresh examination. The order was therefore set aside and the matter remanded to the adjudicating authority for reconsideration in accordance with natural justice, with no finding on merits.

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Issues: Whether the demand of service tax confirmed on multiple service categories could be sustained without determining the exact tax liability under each individual service and whether the matter required remand for reconsideration.

Analysis: The demand had been confirmed in a lump sum under Section 73 of the Finance Act, 1994, while the adjudication also referred to several distinct services. In such a situation, the exact tax liability on each service had to be worked out after examining the records. The order also did not deal with the claimed cum-tax benefit or make proper calculations under the respective service categories, and the matter therefore required fresh adjudication following the principles of natural justice.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for reconsideration; no finding on merits was recorded.

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