2013 (1) TMI 435

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..... laim of the assessee that they have already paid service tax and produced some records before the first appellate authority - Held that:- The factual matrix as to whether the assessee has discharged the service tax liability on the entire gross value of the amount received by them for the services rendered, needs to be factually verified, which, is better to left to the adjudicating authority. Thu .....

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..... d interest and also imposed penalties on the respondent. Aggrieved by such an order, the respondent/assessee preferred an appeal before the first appellate authority, who remanded the matter back to the adjudicating authority to reconsider the issue afresh, on the ground that the appellant had claimed and produced evidence regarding discharge of service tax liability. Revenue is aggrieved by the o .....

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..... im of the assessee that they have already paid service tax and produced some records before the first appellate authority, who was unable to ascertain that appellant had discharged the service tax liability, for want of further evidences. I find that the factual matrix as to whether the assessee has discharged the service tax liability on the entire gross value of the amount received by them for t .....

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