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2012 (6) TMI 273 - AT - Service TaxStay petition - secondary transport charges - denial of the abatement of 75% from the value of service available as per Notification No.13/2008, dt.1.3.2008 - tax paid before issuance of SCN - details not furnished before lower authorities - Held that:- Details viz worksheets, Chartered Accountant's certificate could not be furnished since the appellant closed down the business in 2010 itself and it took time to get the certificate prepared and also get the statement prepared so that there is no mistake on their part even though the calculations have been made and payment has also been made. Accordingly, the impugned order is set aside and the matter is remanded to original adjudicating authority, who shall decide the issue afresh after considering the worksheets submitted by the appellant
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