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2017 (6) TMI 115 - AT - Service TaxSSI exemption - Benefit of N/N. 6/2005-ST dt. 01/03/2005 - denial on the ground that the services rendered were under a brand name or trade name of another person - Held that: - appellant did not engage a consultant and make an effective rebuttal before the original adjudicating authority. The adjudicating authority also did not go through the books of accounts submitted by them but went ahead with the confirmation of the service tax demand. When the issue was agitated before the Commissioner(Appeals), he records in his order that the appellant did not make their defence submission with material and evidences in support before the original adjudicating authority - the issue remanded to the original adjudicating authority for a de novo decision - appeal allowed by way of remand.
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