Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 714 - AT - Service TaxValidity of SCN - case of appellant is that the very basis of the allegation in SCN is not correct, as the demand has been raised on the profit and loss account instead of the actual amount received as per invoices - Held that:- The authorities below have not accepted the explanation observing that the appellant has not produced enough documents. The Ld.Counsel has requested for further chance to establish the case of the appellant - it is appropriate to remand the matter to the adjudicating authority to reconsider the issue after giving opportunity to the appellant for personal hearing - appeal allowed by way of remand.
|