Service tax on EPF account servicing commission remanded for fresh adjudication amid statutory agent and exemption arguments.

Service tax on commission received for servicing EPF accounts was sent back for de novo adjudication because the original authority had not examined all relevant factual and legal aspects. The Tribunal noted the appellant's plea that it acted as a statutory agent of the Reserve Bank of India, its reliance on later precedent, and the need to consider audited final accounts and the contention that the underlying activity may be exempt in the hands of the principal. Fresh consideration was directed with a reasonable opportunity of hearing and a speaking order after examining the submissions on facts and law.

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Issues: Whether the matter required remand for fresh adjudication on the service tax demand, including the appellant's contention that it acted as a statutory agent of the Reserve Bank of India and that the underlying activity was exempt in the hands of the principal.

Analysis: The dispute involved the taxability of commission received for servicing EPF accounts and the correctness of the demand confirmed by the original authority. The Tribunal noted that the appellant's change in stand was prompted by later precedent and that the original adjudication had not examined all relevant factual and legal aspects, including the audited final accounts and the plea that the appellant acted as a statutory agent of the Reserve Bank of India. In these circumstances, the Tribunal found it appropriate to send the matter back for a fresh decision after giving the appellant a reasonable opportunity of hearing and considering all submissions on facts and law.

Conclusion: The matter was remanded to the original authority for de novo consideration and fresh speaking order.

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