TMI Blog2007 (7) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... /109/2007 - F. O. No. 908/2007 & S. O. No. 751/2007 - Dated:- 25-7-2007 - [Order per] - After examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with predeposit, I take up the appeal. 2. During the period January-April, 2005, the appellants had received Goods Transport Agency (GTA) service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sulting in demand of differential tax of Rs. 1,51,650/-. Before the first appellate authority, the assessee filed, revised declarations of the service provider but the same were also rejected, with the result that the decision of the lower authority came to be affirmed. Hence the present appeal. 3. After examining the records and hearing both sides, I note that additional documents have been f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal authority. Accordingly, the orders of both the authorities are set aside and this case is remanded to the original authority for fresh decision. It is made clear that all the relevant documents filed by the party before the Commissioner (Appeals) and this Tribunal shall be admitted and examined by the original authority and an effective opportunity of being heard shall be given to the part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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