2010 (2) TMI 513

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..... them from their customers – Held that: - set aside the impugned order and remand the matter back to the Adjudicating Authority to reconsider the issue afresh after following the principles of natural justice. - ST/45 OF 2005 - 522 OF 2010 - Dated:- 10-2-2010 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER M.V. Ravindran, Judicial Member - This appeal is directed ag .....

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..... s that the learned Commissioner (Appeals) has not considered their main plea of the wrong quantification of the service tax dues based upon the Income-tax Returns. It is also his submission that before the lower authorities they had informed that their documents were lost in a theft. It is his submission that today they have retrieved many of the documents which were lost and they are able to just .....

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..... e records of actual payment received from their customers, we are of the considered view that the issue needs to be reconsidered by the lower authorities. In view of this, without expressing any opinion on the merits of the case, we set aside the impugned order and remand the matter back to the Adjudicating Authority to reconsider the issue afresh after following the principles of natural justice. .....

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