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TMI Blog2013 (1) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax Division, Rajkot, it is find, the said letter indicates that the claim made by the appellant was verified by the Superintendent along with returns and details and it indicates that service tax liability has been discharged by the appellant. Thus this letter and the details submitted by the appellant regarding discharge of service tax liability needs to be considered and appreciated in i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity on the Goods Transport Agency services received by them during the period from 2005 to 2009. 3. After hearing both sides for some time on the stay petition, we find that the appeal itself could be disposed of at this juncture. Accordingly, we take up the appeal for disposal after waiving the condition of pre-deposit of amounts involved. 4. Learned counsel submits that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor has he considered the certificates and details given by the appellant in support of their claim. 5. Learned departmental representative submits that adjudicating authority seems to have not considered the details given by the appellant. It is his submission that appellant has also not produced all documents in support of their claim. 6. On careful consideration of the submissions ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered and appreciated in its correct perspective by the adjudicating authority. 7. In view of the forgoing, without expressing any opinion on the merits of the case, keeping all the issues open, we set-aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh, after following the principles of natural justice. Appeal is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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