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2013 (12) TMI 326 - CESTAT KOLKATADemand of Service Tax - GTA Service and Cargo Handling Service - Penalty u/s 78 - Held that:- demand has been raised on the basis of figures shown in the respective balance sheets and that were shown in the Return even though it has been mentioned that on scrutiny of the records it revealed that the Appellant had rendered all these services & received taxable value against these services but not discharged appropriate Service Tax the same. On going through the reply to the show cause notice filed by the appellant, we find that they had furnished necessary break up, of taxable services and the non-taxable service, relating to the site formation and clearance service. Along with the reply they have also enclosed copies of work orders and other relevant documents to show that the services rendered by them fall under the category of exclusion clause contained in the definition of site formation and clearance. Even though the Appellant had produced all relevant documents in support of their claim that most of the services rendered by them were under the category of non-taxable services and hence no Service Tax is payable, these evidences/documents had not been scrutinized nor considered by the Ld. Commissioner. In these circumstances, we find it is an appropriate case for remand to the adjudicating authority to decide the issues afresh, after taking into consideration all relevant documents - Decided in favour of assessee.
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