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TMI Blog2014 (11) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, just because he paid the tax would not render him ineligible for such exemption. Therefore we find that the decision taking a view that exemption notification benefit is not available to the appellant in respect of services rendered to Indian Navy cannot be sustained. for the balance portion of the demand, the matter has to be remanded to the original authority - Decided in favour of assessee. - ST/20917/2014-DB - Final Order No. 21260/2014 - Dated:- 30-7-2014 - SHRI B.S.V. MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. Rai Chandani, Consultant For the Respondent : Mr. S. Teli, AR JUDGEMENT Per: B.S.V. MURTHY; In the present proceedings, which is a continuation of the earlier two proceedings, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the gross receipt and paid it to Government, renders them ineligible for exemption in our opinion is totally unfair and incorrect. At this juncture the learned counsel also submitted that the appellant had not discharged service tax and the work order issued by Indian Navy did not include service tax and the appellants had taken the amount received for the services rendered as cum-tax receipt and paid the tax and it is their claim that no service tax was charged or collected. In any case we are not able to agree with this submission also. Once the amount is collected and billed as service tax, it has to be paid to Government and in this case it has been rightly paid. Nevertheless just because an assessee shows some amount as service tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. If this is correct, the appellant would be eligible for the benefit of Notification No. 12/2003. Since the Commissioner has not considered this aspect on the ground that evidence was not made available, we consider it appropriate that the matter should be remanded for consideration of this aspect afresh and on the basis of evidences produced by the appellants. It is made clear that learned Commissioner while passing the order should get whatever he requires for verification from the appellant, do the verification and come to a proper conclusion rather than making an observation that the appellants did not produce necessary documents. As regards GTA services we are not recording any observation or expressing any opinion since this was l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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