9911796707
TMI Blog2012 (9) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Anti-Evasion) relied upon by the Commissioner was not supplied to the assessee and a higher demand than what was claimed by the assessee has been confirmed - violation of principles of natural justice - matter remand to Commissioner for fresh consideration - Appeal is allowed by way of remand - ST/Stay/798 of 2010 in ST/1377 of 2010 - 39 OF 2012 - Dated:- 11-1-2012 - P.G. CHACKO, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by them became taxable on different dates. The Commissioner heard the appellant on different dates during the period from June to July 2009. It is apparent from the Commissioner's order that the appellants had filed a letter dated 28.12.2009 submitting records/documents such as work orders, bills/invoices, ledger accounts, etc. in support of their submissions. According to the appellant, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, find that a demand of Rs.55,80,580/- stands confirmed on various services as against the proposal in the show-cause notice demanding Rs. 1,04,08,020/- under the category of 'maintenance and repair services'. It is not appropriate that the report dated 30.12.2009 of the Assistant Commissioner (Anti-Evasion) relied upon by the Commissioner was not supplied to the assessee and a higher demand than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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