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2018 (7) TMI 261 - AT - Service TaxDemand of service tax alongwith equal amount of penalty u/s 78 - case of appellant is that the demand raised is already paid, which has not been considered while raising demand - Held that:- All the supporting documents were filed before the Adjudicating Authority and have also been filed before me, but the same were not filed before the lower appellate authority. Therefore, it would be appropriate to remand the matter to the lower appellate authority to consider the grounds of appeal filed by the appellant before the Tribunal - Appeal allowed by way of remand.
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