2012 (4) TMI 472 - AT - Service Tax

Failure to examine the material which gives rise to the demand making the adjudication unsustainable - both the authorities proceeded under presumptions and suppositions without applying their mind to examine the evidence which has determined liability - Held that - it is desirable in the interest of justice to send the matter back to the adjudicating authority to examine the very source document which creates liability and incidence tax shall be determined - All legal pleadings are open to the appellant to argue before the adjudication authority in its defence leading permissible evidence

Summary

The Appellate Tribunal CESTAT, New Delhi found that the authorities made decisions based on presumptions and suppositions without examining the evidence. The case was remanded back to the adjudicating authority for proper examination of the source document to determine liability. All legal pleadings are open for the appellant's defense.