2017 (9) TMI 915

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER In the impugned order, the learned Commissioner (Appeals) upheld the demand of service tax on the services of Commercial or Industrial construction for an amount of Rs. 3,71,615/- for the period October 2004 to March 2008. The appellant stand is that the actual service tax liability is of Rs. 2,29,991/-  which was paid by them along with interest and the same is not under contest. 2.&nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion of the submissions made by both the sides, and on perusal of the records, we find that there is  force in the arguments of the learned Counsel that the lower authorities have not correctly verified the actual quantification of the demand despite the same was submitted before them.   Therefore, correct quantification has to be arrived at by the adjudicating authority.  The a....