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2014 (5) TMI 140 - AT - Service TaxWaiver of pre-deposit - non-payment of service tax - Freight expenses - reverse charge mechanism - Held that:- applicant has produced a chartered accountant certificate dated - 12th November, 2013 before this Tribunal explaining the entire facts. However, the said certificate was not before the Ld. Commr. (Appeal). In view of this, I am of the opinion that the matter may be remitted back to the Ld. Commr. (Appeal) for fresh decision without insisting for any pre-deposit and therefore, the case is remitted back to the Ld. Commr. (Appeals) for fresh decision into the matter after hearing both the sides. The Ld. Commr. (Appeal) after considering the evidences produced by both the parties should decide the issue afresh. - Decided in favour of assessee.
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