2013 (8) TMI 337

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.... After considering the submissions made by both sides, we find that the matter stands adjudicated by the Commissioner in remand proceedings when the earlier adjudication order was set aside and the remanded by the Tribunal vide its Final order No.ST/172/11 dated 21.04.2011. While remanding the matter, the Tribunal observed as under:-    3. "The relevant facts in brief are that the appellants is a company registered under the company act having been promoted by national level financial institutions such as IFCI, IDBI and ICICI and such other nationalised banks. The appellants are engaged in providing consultancy services to the private sector on which they were paying service tax; they also carry on various research and developm....

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....er.    6. We have carefully considered the submissions from both sides and perused the records. We find that the order of the commissioner does not deal with the various issues raised before us. Further, as submitted by the learned Advocate, we find that correspondences exchanged between the department and the appellants which are sought to be relied upon before us have not been considered by the commissioner. Further, the decision of the Tribunal dated 16.8.10 was not available when the matter was considered by the commissioner. It was also claimed that the bifurcation of taxable and non taxable services has been properly appreciated by the Commissioner.    7. In view of the above and in the interest of justice, w....