2018 (9) TMI 1503

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.... Shri Kapil Vaish, Chartered Accountant, for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa Vide his impugned order Commissioner has confirmed the demand of Rs. 74,59,373/- along with imposition of penalties under various Acts, on the ground that the appellant has provided services of fabrication of Iron and Steel items to their pri....

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....ce tax on full value of the contract and as such the demand of service tax could not be confirmed against them for the second time. However, he fairly agrees that the above contention was not raised before the Commissioner and as such the said fact is not verified by the lower authorities. He submits that the matter needs to be remanded as the appellant would be able to establish the factum of pay....