TMI Blog2013 (1) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... o whether the assessee has discharged the service tax liability on the entire gross value of the amount received by them for the services rendered, needs to be factually verified, which, is better to left to the adjudicating authority. Thus without expressing any opinion on the merits of the case, the matter back remanded back to the adjudicating authority to reconsider the issue afresh and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties on the respondent. Aggrieved by such an order, the respondent/assessee preferred an appeal before the first appellate authority, who remanded the matter back to the adjudicating authority to reconsider the issue afresh, on the ground that the appellant had claimed and produced evidence regarding discharge of service tax liability. Revenue is aggrieved by the order of appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have already paid service tax and produced some records before the first appellate authority, who was unable to ascertain that appellant had discharged the service tax liability, for want of further evidences. I find that the factual matrix as to whether the assessee has discharged the service tax liability on the entire gross value of the amount received by them for the services rendered, ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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