Service tax liability and remand for recalculation upheld, with the Tribunal's limited relief left undisturbed.

Service tax was held payable on the services rendered, and the assessee was found entitled to the benefit of the Board's Circular dated 31 October 1996. On that basis, the Tribunal remanded the matter to the adjudicating authority for recalculation of duty and left personal penalty for reconsideration by that authority. Given the limited relief granted and the remand nature of the order, interference was declined. The Department's appeals were dismissed.

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Issues: Whether the order of the Tribunal remanding the matter for recalculation of duty after holding the service taxable and extending the benefit of the Board's Circular called for interference.

Analysis: The Tribunal had held that service tax was payable on the services rendered and had also held that the assessee was entitled to the benefit of the Board's Circular dated 31 October 1996. On that basis, it remanded the matter to the adjudicating authority for recalculation of the duty payable and also left the question of personal penalty to be considered by that authority. In view of the remand and the limited nature of the relief granted by the Tribunal, there was no reason to interfere.

Conclusion: Interference was declined and the Department's appeals were dismissed.

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