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2017 (10) TMI 557 - AT - Service TaxGTA Service - reverse charge mechanism - assessee had purchased salt, coal and lime from various places and paid transportation charges - Held that: - the entire adjudication needs to be revisited to confirm or otherwise the veracity of the submissions and contentions of the appellant. That would be in the interests of justice - on the aspect of calculation of service tax liability, we remand the matter back to the adjujdicating authority for denovo consideration. Penalty - Held that: - there has been no allegation of separation, fraud, misstatement of facts on the part of the assessee with an intention to evade discharge of service tax liability - penalty set aside. Appeal allowed in part and part matter on remand.
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