TMI Blog2011 (3) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... this issue was not contested at the adjudication stage or at the appellate stage. At the same time, the department is supposed to know the meaning of each entry imposing service tax. It cannot be mis-guiding or taking benefit of the ignorance of an individual who is a small business man. Therefore, this issue also has to be examined - remit this matter to the adjudicating authority to examine the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... happened because the service provider is a private individual who was not aware of the charging sections in Finance Act, 1994. 3. The case before the Tribunal is that while claiming Cenvat credit, for tax paid on the services provided by Airtel and MTNL, to carry on the operations, the appellant had submitted invoices in the name of another party M/s. Guru Kirpa Telecommunication, which was anot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the assessee is negligent in not providing invoices relating to input services received by the concerned firm and providing bills relating to some other firm and there is no merit in the argument of the A.R. She also submits that it is not clear whether any fresh evidence was submitted before the Appellate Authority. 5. Considered arguments of both sides. 6. The very issue of liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is making the claim. Therefore, I consider it proper to waive pre-deposit for admission of the appeal. 8. After waiving the pre-deposit, I have taken up the appeal for disposal of the matter and the same is remanded for de novo consideration of the two issues specified above. It is made clear that if there is a finding that service was not taxable, the assessee shall not be eligible for any r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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