Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1327 - AT - Service TaxPrinciples of Natural justice - Tour Operator and Air Travel Agent Service - quantum of tax discharged is incorrect - demand on the basis of gross value shown in the balance sheet and ST.3 returns on the differential amount - Held that:- All the submissions were made before the adjudicating authority as well as Ld. Commissioner (Appeals) but they have not considered the same and arbitrarily confirmed demand. The issue raised by Ld. Counsel needs to be considered, verified and thereafter, quantification of demand, if any remains to be decided. Therefore, both lower authorities have failed to arrive at the correct conclusion due to non consideration of the submission made by the appellant. Matter remanded to the adjudicating authority to pass afresh order after considering the issues raised by Ld. Counsel - appeal allowed by way of remand.
|