2018 (10) TMI 834

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... confirmed the adjudged demand on the sole ground that no documentary evidences were produced, in support of claim of actual discharge of the service tax liability. Such finding of the authorities below are contrary to the contents of the letter dated 21.08.2014 of both the appellant as well as the Superintendent (Appeals). The matter is required to be looked into afresh by the original authori .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that it had properly calculated and discharged the service tax liability on provision of the taxable service. 2. Heard both sides and perused the records. 3. I find that pursuant to the directions of the learned Commissioner (Appeals), the field formation vide letter 18.09.2014 had confirmed that the appellant failed to submit the requisite documents / records called for by the department. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of both the appellant as well as the Superintendent (Appeals). 4. Therefore, I am of the view that the matter is required to be looked into afresh by the original authority for ascertaining the correct position regarding discharge of appropriate service tax liability by the appellant. Accordingly, after setting aside the impugned order, the appeal is allowed in favour of the appellant by way o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X