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2024 (2) TMI 564 - CESTAT KOLKATANon/short-payment of service tax - difference between the trial balance figures and S.T.-3 Returns - time limitation - HELD 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. 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 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.
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