TMI Blog2012 (6) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... aule : The applicants filed these applications for waiver of predeposit of service taxes of ₹ 3.69 Crores, ₹ 47.00 lakhs, ₹ 1.85 Crores, ₹ 1.98 Crores ₹ 2.32 Crores respectively and various penalties imposed on the applicants under the provisions of Sections of 75,76 77 of the Finance Act, 1994. 2. The contention of the applicants is that the demand has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e concerned, the Board has issued a Circular vide which the service tax on such telephone was exempted. The contention is that the ld. Commissioner vide his own order No.10/ST/Denovo/Commr./2012 dated 31.3.2012, has accepted the evidences produced by them in so far as short payment is concerned and as well as evidences produced regarding cenvat credit. The contention is that the Department has wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage. Therefore, after waiving the requirement of predeposit of duties and penalties, we take up the appeals for disposal. 6. We find that that the appellants have produced the documents which were not before the ld. Commissioner and which are required to be examined. In these circumstances, we remand the case to the ld. Commissioner to decide the case afresh without insisting for any pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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