TaxTMI 
TaxTMI 
2011 (9) TMI 194
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....e Hundred and Eighty Nine only) has been demanded on the ground that the appellant had rendered labour supplier services to M/s Aditya Birla Insulators. The fact that the appellant had a labour supplier contract and had received amount for the services rendered was found by the Department during Audit of the service receiver. Based on the ledger maintained by the service receiver, Show Cause Notic....
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....xemption and the benefit of treatment of the amount for the service rendered as cum Service Tax amount have not been considered, the matter is required to be remanded. Therefore, requirement of pre-deposit is waived and appeal itself taken up for consideration. 3. I find that while issuing the Show Cause Notice, no relied upon documents were supplied to the appellant. According to the ld.Consulta....
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.... fact that when SSI exemption was claimed for the first time before original adjudicating authority, by mistake, SSI exemption was claimed for the second year. Both the lower authorities have failed to apply the correct law to the facts of the case. Therefore, the issue needs fresh consideration. 4. The next submission is that the amount received for service is to be treated as cum service amount....
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.... Commissioner (Appeals), but he did not consider it on the ground that the same has not been raised before original adjudicating authority. 6. In view of above discussion, I consider that the matter is required to be remanded to original adjudicating authority, who shall provide copies of relevant documents to the appellant and also details received by the Department from the service receiv....