2008 (7) TMI 322 - AT - Service Tax

Claim for abatement - deduction on Fixed income, Hire charges, Reprocessing Charges, Commission on secondary transportation, Commission for rendering services, Income received as rate difference; and C & F charges received - appellants had not produced any documentary evidence before tribunal to show that reimbursement received was in lieu of expenses incurred by them however, account book and other documents were produced before the Original Authority, but the same were not considered by them case remanded

Summary

Issues:
- Benefit of deductions on various heads denied by authorities due to lack of documentary evidence.
- Applicability of judgments cited by the appellant to support their claim for deductions.
- Need for remand to Original Authority for the appellant to produce documentary evidence.

The judgment addresses the grievance of the appellants regarding the denial of deductions on different heads by the authorities due to the absence of documentary evidence. The authorities did not grant benefits for fixed income, hire charges, reprocessing charges, commission on secondary transportation, commission for services, income received as rate difference, and C & F charges. The learned Chartered Accountant representing the appellants argued that the issue of deduction on these heads is supported by judgments like Sangamitra Services Agency v. CCE, Chennai, Nandini Warehousing Corporation v. CCE, Belgaum, and Sri Sastha Agencies Pvt. Ltd. & Ors. The authorities contended that the appellants failed to provide evidence even before the Tribunal to support their claim for deductions.

The Tribunal noted that the appellants did not substantiate their claim for deductions by producing necessary documents. While the Chartered Accountant claimed that all account books were submitted to the lower authorities, the authorities allegedly did not consider them. Consequently, the Tribunal decided that the matter should be remanded to the Original Authority to allow the appellants to present all documentary evidence, including account books, to support their case for deductions in line with the judgments cited. The Original Authority was instructed to make a decision within four months from receiving the order, ensuring the appellants are granted a full hearing and the opportunity to produce documents, adhering to the Principles of Natural Justice. Therefore, the appeal was remanded to the Original Authority for a fresh consideration.