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2024 (5) TMI 277 - CALCUTTA HIGH COURTExemption from Service Tax - reimbursement expenses - whether the service tax component, which is remitted by them as service provider has to be reimbursed by the recipient KMC? - HELD THAT:- An order of adjudication requires the authority to not only consider the respective stand of the parties but also to appreciate the documents and details, which may be placed before the authority for consideration. These essentially involves adjudication into facts, which cannot be done in exercise of jurisdiction under Article 226 of the Constitution of India solely based upon affidavits. Therefore, the matter has to necessarily go back to the adjudicating authority for fresh consideration. The matters are remanded back to the adjudicating authority for a fresh decision - Appeal allowed by way of remand.
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