2011 (4) TMI 257

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.... Kumar :-   The respondent are registered with service tax under the category of Real Estate Agent services. The point of dispute in this case was that according to the department during the period of dispute i.e. during period from October 2005 to March 2006, the respondent have short paid service tax amounting to Rs. 1,19,008/- as instead of paying service tax on the gross amount receive....

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....longwith bank statement to justify their claim that the gross amount charged included the service tax and directed the original Adjudicating Authority to examine this claim on the basis of record submitted by them. The department has come in appeal against this order of the Commissioner (Appeals) on the ground that the provisions of Section 85 of the Finance Act, 1994 are in parimateria with the p....

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....of remand, that in this case the Commissioner (appeals) has remanded the matter to the original Adjudicating Authority for determining as to whether the gross amount received by the respondent included the element of service tax that the Commissioner (Appeals) should have done this scrutiny at his level instead of directing the original Assistant Commissioner and in view of this, the impugned orde....

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.... the remand even after the amendment of Section 35 A (3) of the Central Excise Act, that same view has been taken in the case of CCE, Kolkata II vs. Indian Aluminium Co. Ltd. reported in 2005 TIOL 695 CESTAT Kol., that the Tribunal in the case of CCE, Meerut I vs. Amba Steels reported in 2007 (5) STR 275 (Tri. Del.), relying upon Hon ble Gujarat High Court s judgment in the case of CCE, Ahmedabad ....