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2015 (2) TMI 193 - AT - Service TaxBanking & Financial Service - issuance of wrong registration certificate ST-2 as service provider instead of Input Service Distributor (ISD) - assessee contended that instead of owning the fault created by their official, blame has been put on appellant that the appellant has failed to register as ISD leading to issue of demand for service tax and imposition of penalty without any fault of their. - Held that:- Commissioner (Appeals) has not appreciated these facts and has confirmed the demand against Punjab National Bank Ghaziabad and have upheld imposition of equal penalty. I find that appellant have been able to make a point that Commissioner (Appeals) has failed to appreciate all evidences available on records. - it is a fit case for remand back to original Adjudicating Authority for reconsideration of grounds and evidence of records. Adjudicating authority is directed to call all records and peruse those in denovo adjudication. - Decided in favour of assessee.
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