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2013 (4) TMI 553 - AT - Service TaxRefund claim - as per assessee the construction and erection of Vermi Composite Plant for Urban local bodies for Municipal Solid Waste Management are exempt from Service Tax - rejection of claim by dept. as claimant has failed to submit the copy of agreement with their client and any documentary evidence so as to prove that the services rendered by them are non-taxable in nature - Held that:- The first appellate authority vide his letter dt.29.09.2011, has called for the copy of the agreement with the ULB/GUDC, copy of approved plan of the building or civil construction, balance sheet of GUDC, may be for ascertaining whether GUDC was involved in some commercial activity or not. The appellant has not provided these documents to the Commissioner (Appeals), but has produced the same before the Tribunal. Thus the lower authorities should be given an opportunity to consider the issue based upon the documents. Thus remand the matter back to first appellate authority to re-consider the issue afresh, after following the principles of natural justice.
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