2010 (5) TMI 139

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..... assessees on the ground that they have availed services only from individual truck/lorry owners who are not liable to tax. Held that- 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. The appeal is thus allowed by way of remand .....

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..... ces were received by them only from individual truck/lorry owners, there is nothing to establish that such vouchers were filed before the Commissioner (Appeals). The lower appellate authority has recorded that the assessees did not submit any documents to support the above contention. I find that in the case of the same assessees, the demand has been set aside by accepting that services were provi .....

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