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2009 (12) TMI 61 - HC - Service TaxQuestion of law - In order to consider the questions of law framed in this appeal, first the court has to ascertain, whether the assessee has filed the return in accordance with the Service Tax Act within the stipulated time and whether tax is paid if service charges are received by it and similarly this Court has to consider whether the show cause notice issued by the department is barred by time - questions could be answered only if the assesses has collected the service charges from its customers. The assessee has produced before the Tribunal xerox copies of the certificate issued by the Chartered Accountant of its Company. Revenue contends that, actually the assessee has collected the service charges from its customers which is a question of fact - However, the learned counsel for the assessee contends that the Commissioner did not consider the material placed before him in regard to filing of the returns. - Without ascertaining the actual facts, the substantial questions of law cannot be answered by us. In the circumstance, in order to find out whether service charges are collected by the assessee and whether the assessee has really filed the return or not, the matter requires to be reconsidered by the Commissioner. – Matter remanded to Commissioner
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