Service tax demand under multiple categories remanded where separate liability figures were not clearly identified.

Service tax demand confirmed under multiple service categories required reconsideration because the record did not clearly show the liability separately attributable to each category. In the absence of distinct confirmation for each head, the matter was considered fit for fresh adjudication by the authority below. No view was expressed on the merits, all issues were left open, and the matter was remitted for a fresh decision after compliance with natural justice.

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Issues: Whether the demand of service tax confirmed under multiple service categories, without separate indication of the amount confirmed against each category, required interference and remand for reconsideration.

Analysis: The record did not clearly indicate the service tax liability confirmed separately for each category. In the absence of such separate confirmation, the matter was found fit for reconsideration by the adjudicating authority. No opinion was expressed on the merits, and all issues were kept open. The matter was remitted for fresh decision after following the principles of natural justice.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for reconsideration.

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