2009 (1) TMI 175 - AT - Service Tax

Rent-a-cab service - the evidences placed by the Advocate were not placed before the Adjudicating Authority - To meet the ends of justice, he impugned order was set aside and the matter was remanded back to the Adjudicating Authority to decide and pass an order afresh after examining the evidences and the decision of the Tribunal in the case of R.S. Travels.

Summary

The Appellate Tribunal CESTAT, New Delhi remanded the case back to the Adjudicating Authority because the evidence presented by the Advocate was not considered. The appellants were directed to produce the evidence for a fresh decision. The appeal was allowed by way of remand.