2007 (8) TMI 262

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....ppellant is required to pre-deposit Service Tax amount of Rs. 9,75,508/- along with interest and penalty of Rs. 100/- per day till the duty amount is paid in terms of the Order-in-Revision No. 15/2006-ST dated 21-12-2006. This Order-in-Revision arises from Order-in-Original No. 86/2004-2005 dated 28-1-2005 passed by the Assistant Commissioner of Central Excise (Service Tax), Hyderabad who had only....

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....rogramme funded by World Bank. They had claimed exemption from Service Tax. The Commissioner (A) after due consideration of the terms of the agreement as well as the exemption Notification found that the Order-in-Original was not legal and proper. He further held that several parameters of the Notification as well as the activities of appellant had not been examined. Therefore, he set aside the Or....

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....e and matter remanded to the Original Authority to consider all the aspects of the matter as raised by the Revenue in the Revision petition as well as the directions given by the Commissioner (A). 4. The learned JDR fairly concedes that the submissions made by learned counsel is correct and matter be remanded to Original Authority. 5. On a careful consideration, we notice that the Order-in-O....