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TMI Blog2024 (2) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the interests of justice to remand the matter back to the adjudicating authority, to examine the documents filed by the appellant in reply to the Show Cause Notices. It would be convenient if the adjudicating authority would depute an officer who along with an officer of the appellant would sit together and compile the documents and thereafter, the adjudicating authority, on the basis of the report placed by the officers, shall pass an appropriate order in accordance with law considering all the issues on merits as well as on limitation. The appeals are disposed of by way of remand. - HON BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL) And HON BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Smt. Radhika Chandrasekhar, Advocate for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alleging that their services were not provided outside India and consumed in India. Against the said order, the appellant is before us. 5. The Ld. Counsel appearing on behalf of the appellant submits that in this case, the demands have been raised on the differential figures shown in their trial balance and the S.T.-3 Returns. It is the contention of the appellant that they are providing works contract service which includes materials also and on the material portion, they were not required to pay Service Tax; the adjudicating authority has not compiled the documents with respect to the works contract service provided by them which had resulted in short payment of tax and if the same were to be done, the demand would have reduced to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that in this case, the appellant has raised various issues in reply to the Show Cause Notices issued to them, on merits as well as on limitation and the same have been argued before this Tribunal also. However, the ld. adjudicating authority has not given any heed to the defence placed by the appellant. 9. In the facts and circumstances, it would be in the interests of justice to remand the matter back to the adjudicating authority, to examine the documents filed by the appellant in reply to the Show Cause Notices. It would be convenient if the adjudicating authority would depute an officer who along with an officer of the appellant would sit together and compile the documents and thereafter, the adjudicating authority, on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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