TMI Blog2009 (1) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... elves registered with the department in respect of the taxable service as early as in the year 2003. During the period of dispute (13-5-2003 to 30-9-2006), they returned lesser value for the purpose of payment of service tax, vis-a-vis the correct amounts collected from their clients, which were borne out from their Bank statements. Held that- we set aside the impugned order and allow this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and disposal. Against an adverse order passed by the original authority, who demanded differential tax of over Rs. 9.9 lakhs and imposed penalties, the assessee preferred an appeal before the Commissioner (Appeals) and also filed therein an application for waiver of pre-deposit. The Appellate authority, after hearing the party, rejected the prayer for waiver of pre-deposit and directed them to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the year 2003. During the period of dispute (13-5-2003 to 30-9-2006), they returned lesser value for the purpose of payment of service tax, vis-a-vis the correct amounts collected from their clients, which were borne out from their Bank statements. The departmental officers caught hold of these bank statements and, after completing the enquiries, issued the show-cause notice, seeking to recover d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to influence the lower Appellate Authority, who has not discussed the case on merits in the impugned order, and hence is required to deal with the assessee's appeal independently on merits. 3. In the aforesaid circumstances, we set aside the impugned order and allow this appeal by way of remand directing the ld. Commissioner (Appeals) to deal with the assessee's appeal on merits subject to pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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