TMI Blog2010 (7) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 18-4-2006 they were supposed to pay service tax at the higher rate whereas the tax stands paid by adopting the earlier lower rate. Held that - matter was remanded to Commissioner (Appeals) to decide afresh. - ST/153 OF 2010 - A/853 AND S/711/WZB/AHD. OF 2010 - Dated:- 1-7-2010 - MRS. ARCHANA WADHWA, JUDICIAL MEMBER 1. After dispensing with the condition of pre-deposit of dutie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that they have not been able to establish that the invoices/bills were raised prior to 18-4-2006. The appellant submits that they have the bills in their possession to substantiate the above claim. In view of the above statement, I set aside the impugned order and remand the matter to Commissioner (Appeals). Needless to say that the appellants would place on record the evidence showing tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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