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2019 (5) TMI 1234 - AT - Service TaxErection, commissioning and installation Service - non-payment of service tax - HELD THAT:- The Dy. Commissioner of Service Tax Division, Udaipur have verified the records and after verification of balance sheet, bills and various assessment orders passed by Commercial Tax Department, Udaipur have stated that the appellant has paid sales tax/VAT on certain quantities cleared by them and these are sales - Along with that report the Dy. Commissioner has enclosed the documents, which have been examined and verified by the Dy. Commissioner, which shows that the report filed by Dy. Commissioner is on the basis of verification of documents and same has been produced before the adjudicating authority for consideration. In the impugned order, instead of examining the documents, the adjudicating authority has reported that he had perused the said report and found that factually nothing has been verified - the said finding is without application of mind and without examining the documents and reports produced before him. Matter remanded back to the adjudicating authority to consider the report of the Dy. Commissioner dated 30 January, 2012 and verify all the document relied upon by Dy. Commissioner while preparing the report and thereafter to pass an appropriate order in accordance with law - appeal allowed by way of remand.
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