TMI Blog2016 (4) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant and by the Commissioner (Appeals), it is but proper that the matter is remitted back to the Adjudicating Authority as the allegations require factual verification. - Matter remanded back - ST/41896/2013 - Final Order No. 40620 / 2016 - Dated:- 18-4-2016 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Ms. D. Naveena, Adv. For the Respondent : Ms. Indira Sisupal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed equal amount of penalty under Section 78. Being aggrieved the appellant preferred an appeal before the Learned Commissioner (Appeals). The Commissioner (Appeals) vide Order in Appeal No.103/2013-ST dated 17.06.2013 rejected the appeal and upheld the order in original. Aggrieved by the order of the Learned Commissioner (Appeals) the appellant assessee is in appeal before this Tribunal. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g a Government of India undertaking, has no reason to suppress the facts and their accounts are not camouflaged. There was no intention to evade payment of service tax. She brought to my attention that Rule 9(3) has been deleted with effect from 01.03.2007. Copy of Notification No.10/2007-C.E (N.T.) dated 01.03.2007 is produced in support of her submission. She relied on the Supreme Court decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the appropriate tax has not been paid to the Exchequer. The Appellate Commissioner has observed that the appellants have not furnished any documentary proof evidencing payment of service tax by the service providers, which is the crux of the demand; that in spite of being provided with a detailed list of service providers, based on their documents, credit availed appeared improper, the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck to the Adjudicating Authority as the allegations require factual verification. On remand, the authority shall check the genuineness of the appellants claim and pass appropriate orders on merits and in accordance with law. Needless to mention that the authority shall adhere to the principles of natural justice. The lower authority shall also bear in mind that the appellant, being a Public Secto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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