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TMI Blog2017 (11) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... thority and the same require to be examined in the first instance by the adjudicating authority - It would therefore be in the interest of justice that these documents which have been submitted before the Tribunal are produced before the Ld. adjudicating authority, who will examine them and decide the case afresh - appeal allowed by way of remand. - E/60333/2016 - FINAL ORDER NO. 62049/2017 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Service Tax Rules, 1994, the appellants were liable to pay Service Tax under the said Rules and Notification No. 35/2004-ST dt. 31.12.2004, the liability to pay Service Tax has been shifted on to the person who pays or is liable to pay freight either himself or through his agents in certain specified categories. Accordingly, two show cause notices dt. 24.10.2013 and 22.05.2014 were issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax paid by them contains services received by the appellants as well could not be submitted by them. We find that Ld. Commissioner had decided the issue as the appellants did not produce these documents which are relevant to their claim and the demand was confirmed as these documents were not furnished before the Ld. Commissioner during the adjudication. 4. We find that the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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