2016 (1) TMI 261

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....em The Appellant herein is aggrieved by the impugned order of the Commissioner of Central Excise & Service Tax, Vadodara-II, under which the Service Tax amounting to Rs. 79,71,335.00 on taxable services in the category of Intellectual Property of Services was demanded. The Appellant is aggrieved by the same on the ground that the subject services were provided by M/s Cockerill Mechanical Industri....

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....on 66A has not been invoked by the lower authorities and the duty has been confirmed under the provisions of Explanation to Section 65(105) of Finance Act, 1994. He contends that the said provisions were struck down by Bombay High Court as reported as - 2008-TIOL-633-High Court-MUM-ST. He also submits that the service was rendered in 1991 when the agreement with M/s Cockerill Mechanical Industries....

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....dered the Board's Circular dt.26.09.2011. It is also observed that the payment of Rs. 1,57,087.00 had been made by the Appellant during the period 01.04.2006 to 30.06.2006, whereas it is not clear from the facts when the related services were rendered. All these issues and other related issues have to be examined by the Adjudicating authority. Therefore, we are constrained to remand the matter....