2006 (6) TMI 482

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..... f penalty is upheld. The relevant facts that arise for consideration are that the appellant is an air travel agent and is registered with the authorities for payment of service tax. For the period October, 1999, and March, 2004, the appellant filed returns with the authorities in respect of service tax payable by them and paid by them. In those returns, the appellants adjusted the amount of ser .....

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..... that these documents were not produced before the lower appellate authority. The learned Departmental Representative submits that since the certificate of the chartered accountant was not before the first appellate authority, the matter may be remanded back to consider the same and pass a fresh order. Considered the submissions made by both the sides and perused the records. I find from the .....

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