2017 (9) TMI 1674

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..... nder reverse charge mechanism. Both the authorities below had not examined this issue - the matter is remanded to the Adjudicating Authority to decide afresh - appeal allowed by way of remand.
SHRI P. K. CHOUDHARY, HON'BLE JUDICIAL MEMBER Shri. Rip Das, C.A. for the Appellant Shri. S. S. Chattopadhyay, Supdt. (AR) for the Respondent ORDER Per Shri P. K. Choudhary : Heard both sides and p .....

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