2013 (3) TMI 356

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..... e on the disallowance of abatement of service tax on GTA. Held that:- Ld. Commissioner (Appeals) has not decided the case on merits. Therefore, we remand the case to the ld. Commissioner (Appeals) to decide the case on merits without insisting for any further predeposit. Both sides are at liberty to produce the relevant documents in their support. Appeal is disposed of by way of remand. Stay pe .....

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..... is that the ld. Commissioner (Appeals) has not decided the issue on merit. The contention is that the whole case is made on the disallowance of abatement of service tax on GTA. The contention is that they are ready to produce the relevant documents, had they got an opportunity at the time of hearing of their stay petition. 3. After hearing both sides,we find theappeal itself can be disposed of a .....

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