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2023 (4) TMI 506 - SCH - Service TaxValuation - considerations received were inclusive of service tax or not - Failure to produce any supportive evidence to the effect that the gross amounts received for its services were inclusive of service tax - HELD THAT:- Learned counsel for the appellant submits that sufficient documentary evidence fortifying its plea(s) was produced before the Commissioner (Appeals) as well as the Adjudicating authority and given an opportunity, the appellant is ready and willing to produce such evidence for Tribunal’s consideration as well. Learned counsel for the respondent-revenue could not oppose this reasonable offer made on behalf of the appellant. The case is remitted to the Tribunal for fresh adjudication of the said question, after taking into consideration the relevant material/documents as may be produced by the parties - appeal allowed in part.
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