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2013 (1) TMI 435 - AT - Service TaxShort payment of service tax on Erection, Installation and Commissioning Services - claim of the assessee that they have already paid service tax and produced some records before the first appellate authority - Held that:- The factual matrix as to whether the assessee has discharged the service tax liability on the entire gross value of the amount received by them for the services rendered, needs to be factually verified, which, is better to left to the adjudicating authority. Thus without expressing any opinion on the merits of the case, the matter back remanded back to the adjudicating authority to reconsider the issue afresh and come to a conclusion after following the principles of natural justice.
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