2010 (3) TMI 603 - AT - Service Tax

GTA service - Service tax liability discharged - in support of which they had also submitted Xerox copies of the relevant invoices - authority does not seem to have taken the relevant invoices into consideration Held that - remand the matter to the lower appellate authority for re-examination and to pass fresh order.

Summary

The Appellate Tribunal CESTAT, Chennai remanded the case back to the lower appellate authority for re-examination of documents submitted by the appellants regarding service tax payment by the Goods Transport Agency. The impugned order was set aside, and a fresh order was to be passed after giving the appellants a reasonable opportunity of hearing. The appeal was allowed by way of remand, and the stay application was disposed of.