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TMI Blog2017 (6) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... al adjudicating authority. The adjudicating authority also did not go through the books of accounts submitted by them but went ahead with the confirmation of the service tax demand. When the issue was agitated before the Commissioner(Appeals), he records in his order that the appellant did not make their defence submission with material and evidences in support before the original adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r diesel engines. The Department noticed that the appellant was not paying service tax on the amounts received for services rendered and were claiming the benefit of Notification No.6/2005-ST dt. 01/03/2005 which granted the benefit of nil service tax upto a certain threshold. Department was of the view that the benefit of such Notification will not be available to the appellant since the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides, we are of the view that the appeal itself can be disposed of at this stage by way of remand. 5. It is the contention of the appellant that they were not able to effectively contest the demand of service tax before the original authority as well as Commissioner(Appeals). The appellant, who was engaged in the service of diesel engines in a remote village, was not familiar with the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re him by taking the view that the appellate authority is not required to take cognizance of the documents which were not presented before the original authority. The learned counsel accordingly submits that the issue may be remanded to the original adjudicating authority for a de novo decision. The learned AR has no objections to this course of action. 6. In the light of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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