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TMI Blog2013 (11) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... morandum wherein they have categorically stated amount of service tax paid by their head office on account of GTA services relating to Shyamnagar Unit and other units. The Ld. Commissioner could not analyse the same and also the affidavit in support of their claim. In these circumstances, for appreciation of the evidences submitted by the appellant including the chartered accountant's certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat except the insignificant amount, the entire amount of Service Tax is paid by their Head Office at Kolkata. In support, she has submitted that enough evidences were placed before the Commissioner from time to time. However, the Commissioner has confirmed the demand against them on the ground of non-production of sufficient documents to establish the fact that the liability on GTA service had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating Authority. He has no objection to remand the matter to adjudicating authority for re-consideration of all evidences. 4. After hearing both sides for some time, we are of the view that the appeal itself could be disposed off at this stage instead of deciding the stay and keeping the appeal pending on our record. Consequently, the appeal is taken up for disposal with the consent of bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had submitted various documents including a chart reflecting the payment shown at annexure 9 of the appeal memorandum wherein they have categorically stated amount of service tax paid by their head office on account of GTA services relating to Shyamnagar Unit and other units. The Ld. Commissioner could not analyse the same and also the affidavit in support of their claim. In these circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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