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2017 (10) TMI 854 - HC - Service TaxValuation - sub-contract - petitioner contested the demand and produced Challan to prove that the main Contractor had paid service on the value, which was inclusive of value of service rendered by the petitioner - Held that: - Admittedly, the petitioner has not produced any document except the Challans evidencing payment of service tax by two Contractors. The adjudicating authority has rightly held that the Challans produced by the petitioner could not be taken into account for the purpose of establishing as to whether service tax in respect of the service rendered by the assessee to the above mentioned Contractors have been included in the payment made by them - The petitioner shall produce all the supporting documents before the Original Authority for decision afresh - appeal allowed by way of remand.
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