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2018 (1) TMI 1628 - CESTAT, NEW DELHIScope of agreements - memorandum of understanding was different - agreement for underwriting commission - HELD THAT:- In the instance case the main controversy is pertaining to the agreement between the service provider and service recipient. It is the allegation that in the memorandum of understanding, the scope has been enhanced and the new document has been given at the time of adjudication. The contention of the department is that both the agreements has different contents. When it is so, the impugned order is set aside and matter remanded to the original authority to verify the genuineness of the agreement and decided the issue denovo but by providing an opportunity of hearing to the respondent. Appeal allowed by way of remand.
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