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2014 (7) TMI 581 - HC - Service TaxDemand of service tax - Service tax already paid but documents were not produced - Held that:- it is the case on behalf of the petitioner that as such the petitioner had already paid the service tax within stipulated time for which the order-in-original has been passed. It is the case on behalf of the petitioner that the petitioner could not point out the number of documents before the first adjudicating authority which the petitioner has produced before this court. However, considering the fact that the documents which are produced on record before this court and now which are relied upon, were not produced before the adjudicating authority, we are of the opinion that the matter be remanded to the adjudicating authority to consider the show-cause notice afresh and after giving opportunity to the petitioner to produce on record relevant documents to prove that in fact the petitioner has already paid service tax and therefore nothing is due and payable by the petitioner. - Matter remanded back - Decided in favour of assessee.
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