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TMI Blog2019 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... f no input credit is availed on input services used for rendering exempted services, then there may not be any revenue loss - Further, It is also a matter of record that an Order-in-Original dated 21.09.2015 came to be passed covering a similar issue for earlier periods and hence, the arguments of the Consultant that there was no suppression or fraud etc., and that therefore larger period of limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the delay in filing the first appeal before the Commissioner (A) was about 06 days but the Learned First Appellate Authority has dismissed the appeal by observing that there was a delay of 66 days and that too, without passing any order passing on merits. 3. The only issue to be decided is, whether the demand of Service Tax of ₹ 95,063/- raised against the appellant is correct? This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kashmir for which the appellant did not require any physical office in Jammu Kashmir; that the appellant had placed servers in the Vodafone and Aircel offices and the employees of the appellant were sitting in their premises providing the services; the expenses incurred for providing the above services were very minimal, in relation to employee cost, server cost and employee reimbursement; th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Learned AR, Mr. K.Murali, supported the findings of lower authorities and further submitted after going through the tax payers counterfoils for having remitted the payment, he submits that the same requires verification and consequently, the demand, if any, is required to be modified. 6. I have considered the vital contentions and gone through the documents placed on record. I find merit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed opinion that the matter requires de novo adjudication for which reason, I set aside the impugned order. The adjudicating authority shall consider on the legal arguments of the assessee and pass a de novo order taking into account all the documentary evidences filed in support by the assessee. All the contentions are left open. 8. The appeal is therefore treated as allowed for statistical pur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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