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TMI Blog2019 (2) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as the Revenue itself has not identified the specific category of taxable services - The appellant, in support of their various pleas, have produced the documents before him, which were not produced before the Original Adjudicating Authority. The Appellate Authority should have set aside the impugned order and remanded the matter to the Original Adjudicating Authority for verification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... banks statement etc. 2. Commissioner (Appeals) while dealing with the said appeal of the appellant observed as under:- 6. At the outset, I find that the demand of service tax has been raised on the basis of deposits shown in the appellant s Bank statement/P L account/amount paid as per Form 26AS/bills for the corresponding years 2008-09 to 2012-13, whichever is higher, on full value (wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed their defence reply to the SCN nor did they protest the allegation of the SCN during the personal hearing before the adjudicating authority. Rather, they assured to pay the tax liability in due course. I find that these submissions as well as the details/documents have been submitted for the first time before me at the appeal stage and these have neither been verified by the department nor been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has, in principle, agreed that the order impugned before him was lacking in so many issues inasmuch as the Revenue itself has not identified the specific category of taxable services. We further observe that the appellant, in support of their various pleas, have produced the documents before him, which were not produced before the Original Adjudicating Authority. In this scenario, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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