2017 (3) TMI 1841

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.... R.K. Mishra, DR. Per V. Padmanabhan: The appeal is against the order in appeal no. 4498/2010 dated 29.06.2010 passed by the Commissioner (A) Bhopal. 2. The appellant is engaged at rendering cable operator services and are registered with Service Tax Department since 2004. Through issue of show cause notice dated 02.06.2008, Revenue demanded service tax for the period 01.04.2005 to 31.03.....

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....early mentioned that the entire service tax liability has been discharged by making use of Cenvat Credit accumulated by the appellant through the credit availed on input services. He submitted that in spite of bringing these facts to the notice of commissioner (A) he has gone ahead on confirming the demand. He also submitted that the demand for service tax worked out by the department is different....

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....t has been availed by the appellant were not in the name of the appellant. 6. Heard both the sides and perused the records. 7. The dispute is with reference to the service tax payable by the appellant during the period 01.04.2005 to 31.03.2007. Since the appellant had not filed the ST-3 returns for the period after March 2005, the department issued show cause notice for the demand of service....

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....hich needs to be looked into and concluded. Since the original authority did not have the benefit of the ST-3 returns filed by the appellant belatedly, I deem it appropriate to remand the matter to the original adjudicating authority. He is directed to consider the ST-3 returns claimed to have been filed belatedly and work out the liability afresh after considering the amount claimed to have been ....