https://www.taxtmi.com/caselaws?id=78232 Service tax demand for 1997-98, based on amendments in the Finance Act, 2003 and confirmed by reference to the Finance Act, 2004, was required to be re-examined because the appellant's pleas on limitation and its status as an SSI unit not liable as a service receiver had not been properly considered. The matter was remanded to the Commissioner (Appeals) for a fresh decision after granting the appellant an opportunity of hearing, with no opinion expressed on the merits. en-us Mon, 29 Mar 2010 00:00:00 +0530 Wed, 10 Nov 2010 12:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78232 Service tax demand for 1997-98, based on amendments in the Finance Act, 2003 and confirmed by reference to the Finance Act, 2004, was required to be re-examined because the appellant's pleas on limitation and its status as an SSI unit not liable as a service receiver had not been properly considered. The matter was remanded to the Commissioner (Appeals) for a fresh decision after granting the appellant an opportunity of hearing, with no opinion expressed on the merits. Case-Laws Service Tax Mon, 29 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78232