2015 (11) TMI 528

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.... This appeal is directed against Order-in-Appeal No. PIII/RP/27/2013 dtd. 8/2/2013 passed by the Commissioner (Appeals-III), Central Excise, Pune-III, wherein the Ld. Commissioner (Appeals) has passed following order: (i) Confirmation of demand of Service tax under the category of Management or Business Consultancy Serivces is upheld in respect of the entire amount received by the app....

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....nt since 2005-06. Superintendent Service tax shall verify the correctness of the Service tax and interest already paid by the appellant, as per the above direction & shall recover the balance Service tax & interest, if found short paid. 2. The Revenue challenged the impugned order on the following ground: 7. Upon examination of the impugned Order-in-Appeal dated 8.2.2013,, the commi....

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....ts and re-determine the exact service tax liability. In this case, having cause such verification, he has refrained from determining the exact service tax liability of the assessee and to that extent the order appears inadequate and is not legal and proper;  (ii) The Commissioner (Appeals) has confirmed the demand of interest in respect of the 'demand confirmed' u/s 75 of the FA, 199....

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.... for correct determination of the service tax liability. Since the Commissioner did not quantify the actual service tax liability impugned order is not proper and legal. 4. I have carefully considered the submission made by Ld. A.R. and perused the ground of appeal. 5. I find that the Commissioner (Appeals) in his order categorically held that the entire value of service tax is liable for se....