2010 (6) TMI 149

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..... should be remand back. - ST/198/10-SM - - - Dated:- 17-6-2010 - Represented by:- Present for the Appellant: Shri.Raj Kumar , C.A. Present for the Respondent: Shri.S.K.Bhaskar, DR Coram: HONBLE MR.DN.PANDA, JUDICIAL MEMBER PER: D.N.PANDA Ld. Chartered Accountant agrees that he shall submit relevant evidence in support of the certificate issued by M/s. United Transport o .....

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..... . Adjudicating authority to examine relevant evidence relied upon by the appellant as aforesaid and consider the claim of the appellant. If the authorities satisfied that the relevant tax element has been covered by the evidence which had been relied upon by the appellant to the extent as indicated above, there should not be double taxation. Once there is no tax element, other consequence whether .....

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