9911796707
TMI Blog2018 (10) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... this aspect. However, still the requisite document was very much on record. Show cause notice makes it clear that the entire demand is based on the details as were asked by the letter of February, 2016. The absence of adjudicating authorities below qua the ST-3 Returns as provided by the appellant alongwith aforesaid reply and completely ignoring the same while solely relying upon Section 66D sub clause (3) of the Finance Act seems to be an error apparent on record. The Adjudicating authority below is required to look into all the documents as that of Service Tax Returns of the impugned period and after re-assessing those documents then to adjudicate the controversy in question about alleged nonpayment - appeal allowed by way of reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initially adjudicated vide order dated 21.06.2017 whereby the said entire demand was confirmed. Being aggrieved, appeal was filed before the Commissioner (Appeals) who vide the order under challenge has dismissed the appeal. Resultantly, the present appeal has been filed. 2. I have heard Mr. R. Sudhinder Ms. Saumya Mehrotra ld. Advocates for the appellant and Mr. P.R. Gupta, ld. DR for the Department. 3. It is submitted on behalf of the appellant that the entire genesis of the impugned demand is the letter of Range Superintendent Service Tax, Grade 7, Indore dated 15.02.2016 vide which details of accounts as mentioned therein including the weighment income was called for. The said letter was duly replied with vide letter dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) has been justified where he has relied upon Section 66 D sub clause (3) of the Finance Act and were, while holding that the activity carried out by the appellant since is not carried out at an agricultural firm, he is liable to pay the tax. It is impressed upon there seems no infirmity in the order. The demand has rightly been confirmed. No case of remand as prayed for is made out. Appeal is prayed to be dismissed. 5. After hearing both the parties and perusing the record, it is observed that the letter dated 15th February, 2016 as impressed upon by the appellant to be the genesis of the case shows that the appellant was asked to provide the details of Cargo Handling Services, Cenvat Credit availed in agricultural division, details ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
