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2015 (2) TMI 309 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - denial of the benefit of Notification No.12/2003-ST dated 20.06.2003 - Held that:- While confirming the demand the benefit of Notification No.12/2003-ST dated 20.06.2003 was not allowed by the learned adjudicating authority on the ground that the Appellant had failed to provide documentary proof in respect of the goods sold in the execution of contract covered under the show cause notice. The Ld. Consultant has fairly admitted that at the time of adjudication, the assessed VAT returns were not in their possession which they received after the adjudication order was passed. It is also their grievance that while rejecting the VAT Returns, the Ld. Commissioner has not given them an opportunity to explain the entries reflected in the said VAT returns, but arrived at the conclusion unilaterally in confirming the demand. Similar kind of grievance is also advanced in respect of the demand confirmed in relation to service of laying down of roads and Railway lines. Both sides agree that the Appellant be given a fair chance to place all evidences in support of their claims before the adjudicating authority and the issues be decided afresh on the basis of the evidences. Thus, in the interest of justice we set aside the impugned order and remit the case to the learned adjudicating authority for deciding the issues afresh after considering all evidences on record and the evidences that would be produced by the Appellant during the course of adjudication proceeding. - Matter remanded back - Decided in favour of assessee.
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