https://www.taxtmi.com/caselaws?id=209647 The Tribunal set aside the lower authorities' decisions and remanded the case for fresh adjudication, directing the original authority to reevaluate the demand of service tax and education cess. The Tribunal emphasized considering the reconciliation statement and documents provided by the assessee to determine the liability, highlighting the importance of assessing the assessee's conduct during the disputed period for potential benefit under Section 80 of the Finance Act, 1994. en-us Tue, 24 May 2011 00:00:00 +0530 Sun, 05 Feb 2012 07:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209647 The Tribunal set aside the lower authorities' decisions and remanded the case for fresh adjudication, directing the original authority to reevaluate the demand of service tax and education cess. The Tribunal emphasized considering the reconciliation statement and documents provided by the assessee to determine the liability, highlighting the importance of assessing the assessee's conduct during the disputed period for potential benefit under Section 80 of the Finance Act, 1994. Case-Laws Service Tax Tue, 24 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209647