Double taxation claim in service tax dispute sent back for fresh examination of evidence and reasoned decision.

Fresh scrutiny was required of the evidence said to show that the service tax element had already been covered, because the appellant claimed the same transaction could not be taxed twice. The matter was remanded to the adjudicating authority for examination of the relevant material and for a reasoned order on whether double taxation had occurred on the transaction in question.

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Issues: Whether the matter required fresh examination of the evidence said to show that the service tax element had already been covered, and whether the appellant could be subjected to double taxation on the same transaction.

Outcome: The appeal was disposed of by remanding the matter to the adjudicating authority for scrutiny of the relevant evidence and for a reasoned order on the appellant's claim.

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