9911796707
TMI Blog2011 (7) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... ed advocate for the appellant is seeking remand to submit documentary evidence before the learned Commissioner (Appeal) in respect of the arguments, I find it appropriate that the matter be remanded at this stage itself - Appeal is allowed by way of remand - ST/108 of 2011 - - - Dated:- 27-7-2011 - Mr. B.S.V. Murthy, J. For Appellant : Shri Paritosh Gupta, Advocate For Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uiry being conducted by Large Tax Payer unit of Chennai in to their insurance business. I find that delay is only of five days and the reasons are acceptable. Accordingly, the delay in filing of appeal is condoned. 3. Coming to the stay petition, learned counsel submitted that an amount of Rs. 1,43,443/- has already been deposited and the same may be treated as sufficient for the purpose of pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence that may be produced by the appellant before learned Commissioner (Appeals). 4. I have considered the submissions made by both sides. I find that the appellant argued before the learned Commissioner that they were only engaged in selling of cars and incentive/ discount is received by whatever name it is called, cannot be taxed under Business Auxiliary Service. Further, it was also argued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Since the learned advocate for the appellant is seeking remand to submit documentary evidence before the learned Commissioner (Appeal) in respect of the arguments, I find it appropriate that the matter be remanded at this stage itself. Accordingly, the impugned order is set-aside and matter is remanded to Commissioner (Appeal) who shall consider the documentary evidence that may be submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
