2010 (5) TMI 139

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..... sundaram, Vice-President Demand of service tax of Rs.52,064/- together with interest and penalties imposed under Sections 76, 77 and 78 of the Finance Act, 1994 on the ground that the assessee was a recipient of Goods Transport Agency service, is contested by the assessees on the ground that they have availed services only from individual truck/lorry owners who are not liable to tax.  2. I .....

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..... cuments such as, vouchers etc., I set aside the impugned order and remit the case to the adjudicating authority for fresh decision on examination of the documents to be filed by the assessees to support their contention on receipt of services only from individuals. Fresh order shall be passed after extending reasonable opportunity to the assessees of being heard in their defence.  3. The ap .....

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