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2022 (1) TMI 1071 - CESTAT NEW DELHIWorks contract services - it is prayed that since the proceedings initiated were based upon the information from Income tax Deptt., that the verification of the requisite documents was utmost necessary - HELD THAT:- Perusing the record specifically the letter which was received by Commissioner (Appeals) in his office on 27.01.2021 i.e. prior the pronouncement of the order under challenge on 17.02.2021, it is apparent that appellant did submit invoices and challans for the financial year 2013-14. The ld. Counsel has impressed upon that the challans as submitted were the challans with respect to the activity of job work services as were carried by the appellants and as were exempted under entry No.30 of Mega exemption Notification No.25/2012 - ST dated 20 June, 2012. Those documents are not been made the part of the present appeal. Neither have been provided by the Department. Hence, it is not possible to appreciate the deficiency based whereupon the Commissioner (A) has dismissed the appeal of the appellant filed before him. It is deemed a fit case to be re-considered by Commissioner (Appeals) in the light of all relevant documents as that of invoices, job work challans, requisite ledgers etc. - the present appeal stands allowed by way of remand.
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