TMI Blog2010 (12) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... reason when the column for name and address for input service provider was left blank, the assessee himself was the service provider and only in the event of provision of service by another person, it becomes incumbent on the part of the assessee to show their name and address and registration particulars - Decided in the favour of the assessee by way of remand to the adjudicating authority - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were filed on 3-7-2009 and 23-7-2009. The claim was, therefore, rejected as barred by limitation, computing the period of limitation backward from 23-7-2009. Hence this appeal. 2. I have heard both sides. There is no dispute that an incomplete claim was filed on 1-4-2009. The assessees had filed the original shipping bill and, therefore, the insistence of the department on getting the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the event of provision of service by another person, it becomes incumbent on the part of the assessee to show their name and address and registration particulars. In this view of the matter, since the claim has to be treated as having been filed on 1-4-2009 and, therefore, within time, the impugned order is therefore set aside and in the absence of any finding on the merits of the claim, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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