2014 (4) TMI 37

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..... both the authorities. In the absence of that, matter needs examination at the end of the Adjudicating Authority on the basis of ST3 returns provided by the Respondent as well as the books of accounts and thereafter to arrive at a decision in accordance with law - Matter remanded back - Decided in favour of assessee. - Appeal No.ST/508/10-Mum - - - Dated:- 17-1-2014 - Ashok Jindal, J. For .....

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..... mount. The respondent contested the liability and submits that whatever service they have provided and received the payment they have paid the service tax thereon. To support this, they produced records before the Adjudicating Authority. As the Adjudicating Authority failed to correlate it with the service tax returns, and amount shown towards outdoor catering with the TISCO, therefore he confirme .....

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