TMI Blog2012 (6) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... te could not be furnished since the appellant closed down the business in 2010 itself and it took time to get the certificate prepared and also get the statement prepared so that there is no mistake on their part even though the calculations have been made and payment has also been made. Accordingly, the impugned order is set aside and the matter is remanded to original adjudicating authority, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t only demanded Service Tax, but while calculating the liability, did not allow the abatement of 75% from the value of service available to them as per Notification No.13/2008, dt.1.3.2008. He submits that the appellant has prepared a detailed statement of amount payable by it etc. and has also got it verified by the Chartered Accountant and produced the detailed worksheets and the certificate tod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... get the certificate prepared and also get the statement prepared so that there is no mistake on their part even though the calculations have been made and payment has also been made. 3. Under the circumstances discussed above, it is obvious that the matter has to be reconsidered by original adjudicating authority in the light of the worksheets/chartered Accountant s certificate submitted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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