2018 (4) TMI 843

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.... PER: V. PADMANABHAN The present appeal is against the Order - in - Original No.53/2012 - 13 dated 25.03.2013. The appellant is registered with the Service Tax Department for providing various taxable services such as, works contract service, renting of immovable property service, goods transport agency service, intellectual property service and commercial or industrial construction services. Du....

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....nt explained that service tax demand has been raised under various clauses. The demand is not justified and its liability is to be set aside. He also explained that during the relevant period, the Service Tax was payable on the basis of billing. During the relevant period upto 31.03.2011, service tax was required to be paid on the basis of actual receipt of consideration. But in the show cause not....

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....lex" which is not justified. Unjustified demands have also been raised on various other grounds. Accordingly, he submitted that the Service Tax demand merits to be set aside and a substantial portion of demand is required to be reworked out on the basis of actual receipts. He further submitted that the appellants have already discharged the Service Tax liability on the basis of the actual receipts....

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....by the appellant also needs to be considered. For this purpose, the appellant submits that he is in a position to produce evidence before the adjudicating authority, if an opportunity is extended. 5. After appreciating the facts of the case and the submission by both sides, we are of the view that the matter is required to be remanded back to the original adjudicating authority for considering th....