2018 (5) TMI 314

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....ppellant assessee (s): None For Respondent Revenue (s): Shri A. Mishra, Authorised Representative Per: Dr. D. M. Misra Heard both sides. 2. The Revenue as well as the assessee is in appeal against the same Order-in-Appeal. Since a common issue involved, these are taken up together for disposal. 3. The facts in brief are that the assessee are engaged in providing taxable service unde....

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....he actual amount received against taxable service for the relevant period. 4. The Revenue is in appeal challenging the said calculation of the learned Commissioner (Appeals) and assessee is in appeal against imposition of interest and penalty. 5. None present for the appellant despite notice nor there is any request for adjournment. This matter has been listed for several occasions but none ....

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....see and accordingly the Service Tax amount confirmed is erroenous. We find that the basis in arriving at the correct value, narrated by the Revenue, in the grounds of appeal, has merit. However, the same needs to be further scrutinized by the adjudicating authority. In result, we remand the matter to the adjudicating authority to compute the correct assessable value of the taxable service and to a....