1. Heard both sides.

2. Revenue filed this appeal against the impugned order whereby the matter was remanded to the adjudicating authority for deciding the same afresh.

3. Appeal is filed by the revenue on the ground that the Commissioner has wrongly held that the respondents are entitled for tax-cum value in respect of service provided by the respondents in view of the decision of the Hon’ble Supreme Court in the case of Amrit Agro Industries v. CCE 2007 (210) ELT 183.

4. I find that the Commissioner (Appeals) has remanded the matter to the adjudicating authority in respect of calculation of service tax liability as the respondents are only disputing the same. As the issue has already been remanded to the adjudicating authority regarding service tax liability the adjudicating authority shall decide the matter afresh after considering the decision of the Hon’ble Supreme Court in the case of Amrit Agro Industries (supra) along with the provisions of the Act and cross-objections are also disposed of on same terms. Service Tax Rules. Appeal is disposed of in above terms.