TaxTMI 
TaxTMI 
2016 (12) TMI 1130
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....k Kr. Ghosh, Advocate & Sh. N. K. Kundu, Advocate for the Revenue (s) Per Shri H.K. Thakur This appeal has been filed by the Revenue against OTA No.40/GHY/CE(A)/GHY/2013 dt 12/8/2013 passed by CC & CE (Appeals) Guwahati as first appellate authority. Under this OIA dt 12/8/2013 first appellate authority has set aside imposition of penalties under Sec 76 & 78 of the finance Act 1994 and has calcul....
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....show cause notice dated 20/4/09 where value of cleaning services is only Rs. 10,00,000/-. That first appellate authority has also calculated Respondent's Service Tax liability at Rs. 21,17,711/- without indicating as to how the same has been calculated. That Respondent had no case for invocation of Sec 80 of the Finance Act 1944 because department has already calculated the service tax cum dut....
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.... in certain cases as service recipients were not paying service tax element. 4. Heard both sides & perused the case records. The main issue involved in the present appeal is whether Respondent herein has correctly discharged service tax liability. It is the case of the leaning services' provided to Assam University & Kendriya Vidhyalaya Building (KVB) are not taxable services as held by Com (....
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....produce a cost accountant's certificate to the Adjudicating authority to demonstrate as to what is the extent of exempted services (cleaning services) allowed by first appellate authority in the list contained in Annexure-A to the show cause notice dt 20/4/2009. Appeal filed by the Revenue is allowed by way of remand to the Adjudicating authority should decide the issue in remand proceedings a....