2012 (10) TMI 221

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Documents at the time of assessment. Held that:- case is remanded back to adjudicating Authority to decide upon the chargeability to Tax on the basis of Evidences produced now. - ST/309/2012 - - - Dated:- 17-9-2012 - MR. M.V. RAVINDRAN, AND MR. B.S.V. MURTHY, JJ. Represented by: Shri P.M. Dave, Adv.: for Assessee. Shri K.N. Joshi, A.R.: for the Revenue. Per: M.V. Ravindran: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mis-match between the income shown in the balance sheet and the gross value attributed to the services in the ST-3 return. He has confirmed the demand on the difference of amount involved. On the second point that the appellant has received commissions and discounts for the sale of vehicles from the manufacturer of the vehicles and this will fall under the category of Business Auxiliary Service a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m the factual matrix, as has been correctly contended by the ld.Counsel. 6. In view of the foregoing, without expressing any opinion on the merits of the case, keeping all the main issues open, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the afresh, after following the principles of natural justice. 7. The appeal is allowed by of rem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X