9911796707
TMI Blog2024 (2) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... iled before this Tribunal and the appeal has been filed before the Tribunal on 29.05.2023. Since the needful for payment of the pre-deposit stands complied with, there are no hesitation in remanding the matter back for proper adjudication on merits. Since neither the adjudicating authority in the absence of the documents to be placed by the appellant nor the appellate authority has considered the issue on merits, it would be just and appropriate that the matter is remanded to the adjudicating authority to consider the same on merits and decide the issue in the light of the decisions referred by the superior forums. The matter is remanded back to the adjudicating authority, to be considered de novo - Appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsonal hearing, the appellant did not appear and the matter was taken up ex-parte on the basis of the show cause notice and the relied upon documents thereto. The adjudicating authority observing that in the absence of any evidence produced by the party regarding taxability or non-taxability of the services rendered by them, there is no option but to work out the tax liability. On the basis of the data provided by Income Tax department, the service tax along with interest and penalty was confirmed. Being aggrieved by the order-in-original dated 20.07.2022, the appellant preferred an appeal. The learned Commissioner noticed that without discussing the merits of the case, ab initiao, the appellant in compliance of the requirement of Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are filed under the Income Tax returns are different from the returns that have to be filed in terms of the service tax. He referred to the decision of the Tribunal in Alpa Management Consultants (P) Ltd. Vs. CST, Bangalore - 2007 (6) STR 181 (T) where it was held that service tax cannot be recovered based on the returns shown in the Income Tax returns, as the provisions of Income Tax requires declaration of amounts still due from the debtors while in the case of service tax, the same has to be paid when recoveries are made. 4. The learned Authorised Representative has referred to the circular as taken note of by the impugned order and prayed that the appeal may be dismissed. 5. During the course of hearing, the learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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