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of <h1>Tribunal remands appeal for fresh order, stresses importance of exemptions & documents.</h1> <h3>Ssb Facility Management Service Pvt Ltd Versus C.C.E. & S.T. -Surat-I</h3> Ssb Facility Management Service Pvt Ltd Versus C.C.E. & S.T. -Surat-I - TMI Issues:Appeal against service tax demand confirmation - Exemption and deduction claimed - Non-representation before adjudicating authority - Ex-parte order - Opportunity for appellant to present claims and defense - Remand for fresh order.Analysis:The appeals were directed against a common Order-in-Original confirming service tax demands against two entities. The issue revolved around the non-inclusion of material value supplied to service receivers in the service tax calculation. The appellants failed to respond to summons and show cause notices, leading to an ex-parte order confirming the service tax demand. The appellants contended that cleaning activities for non-commercial buildings are not taxable, citing relevant government notifications for exemption and deductions. They also made declarations under VCES considering exemptions. The tribunal noted the appellants' non-representation before the adjudicating authority and granted them an opportunity to present their claims and defense with supporting documents related to exemptions and deductions within three months. The impugned order was set aside, and the matter was remanded for a fresh order after considering all exemptions and documents submitted by the appellants, ensuring a fair opportunity for submission and personal hearing.Conclusion:The tribunal allowed the appeal by remanding the matter to the Adjudicating Authority for a de novo order, emphasizing the importance of considering all exemptions and documents provided by the appellants. The decision aimed to uphold principles of justice by granting the appellants an opportunity to present their case effectively and have their claims regarding exemption and deductions duly considered in the fresh adjudication process.
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