2008 (3) TMI 78

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..... eceived by the appellants - Commissioner has confirmed the demand without considering and verifying the assessee’s contention that Shri Rajiv Sanghi has also given a certificate to them - matter is remanded to the adjudicating authority - ST/318/2007-SM - 555/2008-SM(PB), - Dated:- 25-3-2008 - Shri S. S. Kang, Vice-President [Order]- Heard both sides. 2. The appellants filed this appe .....

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..... cating authority. Learned Advocate submitted that this contention was raised before the Commissioner, but the Commissioner has confirmed the demand without considering and verifying above contention. 4. Contention of the Revenue is that it requires verification, whether service tax on the business auxiliary service provided by the appellants as sub-agent has already been paid by the main agent .....

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