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2019 (7) TMI 496 - AT - Service TaxLevy of service tax - amount of TDS deducted under Section 194 C of the Income Tax Act - it was alleged that the appellant failed to produce sufficient documentary evidence in support of their submission that no amount was received by them against the credit entries and that no TDS Certificate has been issued - HELD THAT:- From the records of Appeal, it has been established that although the necessary documents in support of appellant’s contention were part of Appeal before the Commissioner, but the learned Commissioner failed to look into it while passing the impugned order - it is deemed appropriate to remand the matter to the adjudicating authority to decide the issue afresh - appeal allowed by way of remand.
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