2007 (8) TMI 56

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Order-in-Appeal No. 151/2005-C.E., dated 19-7-2005 passed by the Commissioner of Central Excise (Appeals), Mangalore. A misc. application for additional grounds has also been submitted. 2. On a careful consideration, we allow the misc. application for submitting additional legal grounds. 3. The appellant provided 'Rent-a-cab' service to M/s. Manipal Informatics. Revenue proceeded against th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vided Rent-a- cab service to M/s. Manipal Informatics. However, before the lower authority, he pleaded that his case would be covered by para 4 of the Board's ST Circular No. 56/5/2003 dated 25-4-2003, according to which, when secondary services are provided to primary services arid when such services are exported, there is no liability for payment of Service Tax in respect of such secondary servi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as not been examined. Therefore, there is much contention in the submission of the learned Chartered Accountant Shri Sunil Kumar Jain that the appellate authority has gone beyond the scope of the original order in denying the benefit of the exemption, which may be available to the appellant on a proper appreciation of facts. For this reason, we have no other option but to remand the entire issue t....