2023 (4) TMI 506

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l for the appellant submits that sufficient documentary evidence fortifying its plea(s) was produced before the Commissioner (Appeals) as well as the Adjudicating authority and given an opportunity, the appellant is ready and willing to produce such evidence for Tribunal s consideration as well. Learned counsel for the respondent-revenue could not oppose this reasonable offer made on behalf of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... impugned order dated 5th January, 2017 accepted the revenue s claim that the benefit of Section 67(2) cannot be extended to the appellant as it failed to produce any supportive evidence to the effect that the gross amounts received for its services were inclusive of service tax and, hence, was susceptible to further deduction. A review petition against the order dated 5th January, 2017 was also di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f service tax. Learned counsel for the appellant submits that sufficient documentary evidence fortifying its plea(s) was produced before the Commissioner (Appeals) as well as the Adjudicating authority and given an opportunity, the appellant is ready and willing to produce such evidence for Tribunal s consideration as well. 6. Learned counsel for the respondent-revenue could not oppose this rea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X