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2015 (7) TMI 969

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..... the Bench. Once certain documents are produced for the first time before the Bench, the case cannot be decided directly on the basis of these documents. The same are required to be examined by the Adjudicating authority to see whether the services of outdoor catering are received by the Appellant and entire cost absorbed by him. - Matter remanded back - Decided in favour of assessee. - Appeal No. .....

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..... ndertaking certain clinical research on human beings. The operations are done in a hospital maintained by the Appellant and such persons identified for clinical research are called subjects . That during the course of research, these persons are supplied free food, which is provided by M/s Respite Hotels Pvt.Ltd Ahmedabad and Service Tax is paid and entire expenses are incurred by the Appellant. .....

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..... ed directly on the basis of these documents. The same are required to be examined by the Adjudicating authority to see whether the services of outdoor catering are received by the Appellant and entire cost absorbed by him. Learned Chartered Accountant also relied upon certain case laws to support his view, which were not produced before the Adjudicating authority. 4. In the interest of justice, .....

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