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2019 (11) TMI 1165 - CESTAT ALLAHABADSupply of tangible goods service - contract for transportation of goods - issue of consignment note - HELD THAT:- The learned Adjudicating Authority has observed that the party is creating confusion and their both versions are far away from the truth. Further, The party has not contradicted the allegation in respect ‘Supply of Tangible Goods’ instead they have tried to establish that they are not liable to pay Service Tax under GTA service which is not a matter of dispute in the case. The matter needs to be remanded to Original Authority with directions to Original Authority to give appellant an opportunity to present their case along with all admissible documents - Appeal allowed by way of remand.
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