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2023 (11) TMI 309 - CESTAT MUMBAIRecovery of service tax - non-production of Chartered Accountant’s certificate to satisfy the department that the duty is being demanded for the second time or that they have paid duty on the value of reimbursements received by them - HELD THAT:- Since, the appellant through its Advocate submits that the desired documents are available for verification, it is opined that the matter should go back to the original authority for verification of the records/ documents and for passing of the adjudication order accordingly. The matter is remanded back to the original authority for the limited purpose of examination of the records/documents with regard to the confirmation of service tax demand of Rs.84,12,507/- confirmed in the impugned order as referred above and for passing of the adjudication order on the basis of the available records - Appeal allowed by way of remand.
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