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2020 (4) TMI 242 - AT - Service TaxExport of services - services were rendered to a foreign company and the receipts were in foreign currency - services rendered post November 2011 - demand of service tax - HELD THAT:- Appellant now claim to have documents to show that remittances in respect of all these services were received by them in fully convertible foreign currency. Appellant fairly admits that they were not able to produce these documents before the adjudicating authority. Thus, the Ld. Adjudicating authority must have an opportunity to consider all the evidence which the appellant now claims to possess and determine the service tax liability and penalties if any. Matter remanded to the adjudicating authority without passing any remarks on the merits of the case, with a direction to give the appellant reasonable opportunity for being heard and presenting documents in their support - appeal allowed by way of remand.
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