9911796707
TMI Blog2011 (9) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax - amount to taxing the same service twice - hence decided that Appellants should be given another opportunity to produce evidence and prove to the original adjudicating authority that the services in respect of which demand has been confirmed now had actually suffered Service Tax and paid by the corporate office - Stay Petition and remand the matter to the original adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as an input service distributor and the transporters while raising the invoices had raised it on corporate office but the goods were sent to the factory. Corporate office paid the Service Tax, took the credit and passed on to the factory. The demand raised on the factory now is on the very same transport services and therefore if the demand is upheld, it would amount to taxing the same service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the submissions made by both the sides. While we agree that Appellants being such a big company failed to understand the law and implement the same correctly, the fact remains that their claim that the Service Tax had been paid by the corporate office in respect of the very same service for which demand has been confirmed now has not been verified. Learned Counsel also had submitted that ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also of other issues that may arise in the process of adjudication. Without expressing any opinion on the merits of the case, we allow the Stay Petition and remand the matter to the original adjudicating authority for fresh adjudication and the Appellants shall produce necessary evidence regarding payment of Service Tax in respect of services for which demand has been confirmed and also put-forth ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
