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2017 (11) TMI 35 - AT - Service TaxQuantification of tax liability - security and manpower supply service - Held that: - the quantification as arrived at by the impugned order is to be based on documents maintained by the assessee/appellant and as cross verified by the Jurisdictional officer. Further, various claims made by the assessee/appellant were not discussed for a conclusion. Adjustment towards service tax already paid - Held that: - the impugned order did not elaborate the basis on which such adjustment is made - In any case for both quantification of tax liability as well as adjustment towards already paid tax basic verification with the connected documents by the Jurisdictional officer is a basic requirement - Since, the issue involved is basically about factual verification and quantification, it is fit and proper to set aside the impugned order and to remand the matter to the Original Authority for a fresh decision. Appeal allowed by way of remand.
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