9911796707
TMI Blog2017 (8) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances, the matter requires to be remanded back to the adjudicating authority for de novo consideration - appeal allowed by way of remand. - ST/365/2009 - 41491/2017 - Dated:- 2-8-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri T. Ramesh, Advocate For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter due process of law, the original authority passed an order confirming the proposed demand of service tax on the grounds that the condition for availing abatement in terms of the said notification was not fulfilled and hence the abatement claimed was not allowable. In appeal, Commissioner (Appeals) upheld the order of the original authority. Aggrieved, appellants are before this forum. 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit on inputs/capital goods and that they are not availing Notification No.12/2003-ST dt.20.6.2003 has been taken note of. Ld. Advocate concedes that required documents had not been produced during adjudication, however order of original authority was an ex-parte order. Ld. Advocate submits that they have all the required documents at this stage and if given another opportunity they would be able ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant shall be given an opportunity to produce all necessary documents and evidence to establish their case that they are eligible for 75% abatement on the taxable service of GTA service and that they are required to discharge tax liability only on 25% thereof. In case, they are able to establish this fact adjudicating authority will therefore calculate the tax liability only on 25% of the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
