TMI Blog2007 (5) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks and decided thereafter after considering documents - ST/160/2007 - 250/2007-ST(PB) & 181/2007-ST(PB) - Dated:- 7-5-2007 - [Order per Justice R.K. Abichandani, President]. - The appellant challenges the order of the Commissioner made on 18-12-2006, confirming the demand of service tax amounting to Rs. 22,13,598/- under Section 73 read with Sections 66 and 68 of the Finance Act 1944, orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods etc. The Commissioner has decided the matter against the appellant mainly on the ground that though contentions were raised, the appellant did not produce the relevant record. It was found that the summary sheet of the appellant did not meet with the mandatory requirement of correct return, and there were no details like invoice nos., names etc. It does appears that the appellant has doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms for effecting the remand by requiring deposit of a substantial amount. 4. Having hearing both the sides finally and taking note of the fact that the relevant documentary evidence was not adduced, due to the lapse on the part of officers/staff of the company, before the Commissioner, and accepting the request made on behalf of the applicant to make a deposit of suitable amount, it is ordere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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