2008 (2) TMI 257

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....Sudha Koka, for the respondent. [Order per  T. K. Jayaraman Member (T)] - This appeal has been filed against Order-in-Appeal No. 70/2006 dated 20.03.2006 passed by the Commissioner of Customs and Central Excise (Appeals), Cochin. 2. The appellants rendered advertising services which are taxable. They took registration in 1997 but did not pay any service tax till 10th October 2004. Inves....

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.... the Revenue. 4. We heard both sides. 5. The present dispute is mainly regarding the computation of the service tax liability. The Adjudicating Authority has confirmed a demand of Rs 6,59,883/- whereas the appellant maintained that their admitted liability is only 4,25,306/-. They have also stated that they had already paid an amount of Rs 4,00,000/- to the government. The contentions made b....

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....ich does not come under the service tax net. It has also been stated that an amount of Rs 1,69,230/- is a consideration towards calendar making which does not come under the purview of service tax net. Moreover, in respect of 2 bills amounting to Rs 3000/- and 1,00,000/-. Totaling 1,30,000/- it has been urged that amounts have not been received by the appellants but these amounts have been include....

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....by the Original Authority. As the Order-in-Original has not considered all the above points. Therefore, in the interest of justice we feel that we have to remand the matter to the Original Authority to re-compute the service tax liability based on the above submissions made to the Tribunal. Needless to say that the Original Authority should grant personal hearing before re-computation of the servi....