9911796707
TMI Blog2023 (6) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... missions, the matter remanded back to the learned Commissioner (Appeals) for deciding the appeal afresh after giving proper reasoning for upholding/rejecting the finding of the adjudicating authority. The appeal is allowed by way of remand to Commissioner (Appeals) for deciding the same afresh within a period of three months from the date of receipt of copy of this order after giving sufficient opportunity of hearing to both the sides. - Service Tax Appeal No. 85612 of 2020 - - - Dated:- 6-6-2023 - HON BLE MR. AJAY SHARMA , MEMBER ( JUDICIAL ) Ms. Mansi Patil , Advocate for the appellant Shri Sunil K Katiyar , ( AR ) for the respondent ORDER Per : AJAY SHARMA This appeal has been filed assailing the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid, has been invoiced to M/s. Bolsius Nederland BV towards the fee for export of services and they have been allowed to retain Euro 81,600 in respect of their fees for preparation and delivery of the documentation work on which no Service Tax is payable and therefore they erroneously under mistake of law had paid the Service Tax. Accordingly, a showcause notice was issued to the appellant as to why the refund claim filed by them be not rejected which culminated into the order-in-original dated 06.11.2019 by which the adjudicating authority rejected the refund claim and recorded the finding that the agreement between the appellant and M/s. Bolsius Nederland BV was for sale of goods viz. Basic Engineering Package and was not for any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to touch this issue and did not give any finding whether the agreement was for export of goods or for services which according to me goes to the root of the issue involved herein. Therefore, without going into other submissions made before me, I am inclined to remand the matter back to the learned Commissioner (Appeals) for deciding the appeal afresh after giving proper reasoning for upholding/rejecting the finding of the adjudicating authority. 5. Accordingly, the impugned order is set aside and the appeal allowed by way of remand to Commissioner (Appeals) for deciding the same afresh within a period of three months from the date of receipt of copy of this order after giving sufficient opportunity of hearing to both the sides. Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
