TMI Blog2017 (11) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... xed at the rate of 10% of their fees and that they receiving the expenses on the actual basis only. Considering that significant contentions made by the appellants in their submissions before the Ld. Commissioner (Appeals) have not been dealt at all by the first appellate authority, the matter needs to be re-examined by the Ld. Commissioner (Appeals) again - appeal allwoed by way of remand. - ST/352/2012 - A/61902/2017-CU[DB] - Dated:- 18-7-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. K.K. Sharma, Advocates for the Appellant(s) Sh. V.K. Trehan, AR for the Respondent(s) ORDER Per: Devender Singh The appellants are in appeal against the impugned order. 2. The b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings on the averments made by them in their letter dt. 07.09.2011, which was placed on record. It was also submitted that their agreements with clients for reimbursement of expenses were completely ignored and the Ld. Commissioner (Appeals) has simply upheld the order of the adjudicating authority without paying attention to their detailed submissions. He relied on the following case laws in his support:- (1). Indian Hotels Co. Ltd. Vs. Commissioner of Service Tax, Mumbai-I - 2016 (41) STR 913 (Tri.-Mumbai) (2). Blackstone Polymers Vs. CCE, Jaipur-II - 2014 (301) ELT 657 (Tri. - Del.) (3). Hindalco Industries Ltd. Vs. CCE, Allahabad - 2003 (161) ELT 346 (Tri. Del.) (4). Kirloskar Oil Engines Ltd. Vs. CCE, Nasik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been dealt at all by the first appellate authority, the matter needs to be re-examined by the Ld. Commissioner (Appeals) again. It is imperative that all the submissions made by the appellants in their defense are properly dealt by the Ld. Commissioner (Appeals), who will examine the ledger and agreements mentioned as the Annexure 1 and Annexure 2 of their submissions dt. 07.09.2011 and give specific findings on various contentions raised by the appellants. Needless to say the appellants should be given a fair opportunity to present their case. 8. The matter is therefore remanded back to the Ld. Commissioner (Appeals) for re-examination of the issues afresh and passing a fresh order. 9. The appeal is disposed of by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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