2012 (5) TMI 512 - AT - Service Tax

Satisfaction of Rule 4A of Service Tax Rules, 1994 in respect of disputed invoices and bills - Held that - The appellate order does not demonstrate the extent to which examination is done - as if the allegation was that there was non-compliance to Rule 4A, it was necessary to examine the manner and extent of departure to the Rule when applied to the concerned invoice/bill - as examination done by the first appellate authority was not complete, the matter is sent back to satisfy him regarding requirement of Rule 4A.

Summary

The Appellate Tribunal CESTAT, New Delhi found that the first appellate authority did not adequately examine compliance with Rule 4A of Service Tax Rules, 1994 in disputed invoices. The case is remanded back to the adjudicating authority for a thorough examination and a reasoned order after granting a fair opportunity of hearing to the appellant.