TMI Blog2011 (10) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... untant's certificate before the Commissioner (Appeals) - It was held that it is unable to appreciate as to whether this certificate was produced before the first appellate authority or not - Hence set-aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - Appeal and stay disposed off. - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e correct service tax liability on the appellant for the period from 01.4.2007 to 30.09.2007. It is not disputed that appellant is liable to discharge service tax but the dispute is regarding the correct value to be considered for discharge of service tax liability. It is the appellant's case that they have received only an amount of Rs. 18,62,712/- as the charges for rendering the services but wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the certificate was dated 12.07.2010 and personal hearing was granted by the Commissioner (Appeals) on 14.7.2010. We are unable to appreciate as to whether this certificate was produced before the first appellate authority or not. In any case, in the interest of justice we find that the issue needs to be decided on factual matrix of the receipt of the amounts by the appellants. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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