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2018 (9) TMI 1385 - AT - Service TaxJurisdiction - power of Commissioner (Appeals) to make further enquiry in the matter of assessment of tax liability - Extended period of limitation - short payment of Service Tax - Commissioner (Appeals) had not taken those into consideration that the appellant had indeed filed reply to the show cause notice which was not taken on record by the lower authority and ultimately he confirmed the order of the lower authority even after acknowledging the fact that appellant had submitted photocopies of invoices and Cenvat Credit available in its account. Held that:- The order of Commissioner (Appeals) is not in conformity to the legal position and the power confered on him. Hence, the order passed by the Commissioner (Appeals) dated 30.01.2018 in order no. NGP/EXCUS/000/APPL/684/17-18 is hereby set aside. The matter is remitted back to the Commissioner (Appeals) for fresh adjudication upon exercise of his power of adjudicating authority in the matter of assessment of service tax liability of the appellant on proper verification of documents available in the record - appeal allowed by way of remand.
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