2015 (7) TMI 65

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...., Advocate, for the Appellant. Shri D. Nagvenkar, Addl. Commr.  (AR) for the Respondent. ORDER The present appeal arises from Order -in -Original No. 457/38/V/2011/COMMR/KS/ST, dated 22 -12 -2011 passed by the Commissioner of Central Excise Mumbai -V. The appellant Palm Grove Beach Hotels Pvt. Ltd. (formerly known as K. Raheja Resorts and Hospitality Services Private Limited) is a gr....

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....of service, the demand of Rs. 87,566/ - is confirmed along with interest. Further penalty of Rs. 47,41,837/ - (Rs. 46,54,271/ - + Rs. 87,566/ -) was imposed under Section 78 and the amount of Rs. 1,67,619/ - along with interest of Rs. 64,092/ - already paid by way of pre -deposit was appropriated. Aggrieved from the said order, the appellant is before us. 2.  Heard both sides. 3.  ....

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....e find that the learned Commissioner dwell on the basis that the service is classifiable under the Business Auxiliary Service without giving any findings why the service is not classifiable under Business Support Service under which the appellant were registered, paying the Service Tax and were filing S.T. -3 Returns. Thereafter proceeded to decide the valuation aspect. We also find that learned C....

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....the issue of classification as per the principles of classification as enumerated above, thereafter decide the aspect of valuation. It is made clear that all the issues are kept open. Needless to say that a reasonable opportunity of personal hearing may be given to the appellant. Appeal allowed by way of remand". 4.  Thus in view of similar facts and circumstances of service/activity in th....