2016 (4) TMI 365

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..... office with challans. Due verification could have been made regarding the party's claim instead of rejecting the same as unsubstantiated without specific reason. Also there is an error in the total as submitted by the appellant. The Original Authority had not examined the records submitted by the appellant in support of their claim of discharge of service tax on the gross amount received from the .....

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..... of equivalent amount and additional penalty of ₹ 10,000/- imposed on them vide the impugned order. After hearing both the sides, we find that the appeal itself can be disposed of as there are many contested issues only on facts which require verification with source documents. As such with the consent of both the parties and after waiving the requirement of pre-deposit of the adjudicated du .....

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..... ; (b) there is a totaling error in the table at para 17 of the order-in-original the total should come as ₹ 1,12,71,852/- instead of ₹ 1,14,88,808/- ; and (c) the appellant have discharged service tax on the entire amount collected from M/s Chanakya Communication Network Pvt. Ltd., Rohtak as and when received. The receipt and payment of service tax is duly accounted in the .....

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..... submitted details of gross amount received and the service tax payment thereupon. However, he went ahead and recorded that the noticee has still not submitted any documentary evidence showing payment of service tax that they claim to have made by their Chandigarh office for the services rendered at Rohtak. We are not able to understand what type of document was sought for, for confirmation of the .....

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..... additional documents, if required to arrive at the correct conclusion. In these set of facts we find it necessary to remand the matter to the Original Authority to do the needful and pass a fresh order. Accordingly, we set aside the impugned order and allow the appeal by way of remand to the Original Authority. The appellant shall file all the required documents for cross verification of their cl .....

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