TMI Blog2016 (11) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... verification of the data submitted by the appellant as the review notice ought to be decided on or before 10.02.2010 and proceeded to adjudicate the Notice issued by him in exercise of power vested under Sec. 84 of Finance Act,1994. In these circumstances, as both sides fairly agree, in the interest of justice, it would be prudent to remit the case to the ld. Commissioner to decide the issues afre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m House Agents services during the relevant period i.e. from 2002-03 to 2005-06. A demand notice was issued to them on 24.09.2007 for recovery of service tax of ₹ 7,79,310/- short paid alleging non-inclusion of certain expenditures amounting to ₹ 94,05,527/- in the gross taxable value, received from their customers and shown under the head Misc. Income in their books of accounts. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that even though after conclusion of the personal hearing, they have submitted documents to show that the expenditure incurred by them on behalf of their customers were actual and reimbursable expenses, however, the ld. Commissioner, without examining the documents, passed the impugned order observing that as the show cause notice was issued in relation to the Order dt. 12.02.2008 passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time for verification of the data submitted by the appellant as the review notice ought to be decided on or before 10.02.2010 and proceeded to adjudicate the Notice issued by him in exercise of power vested under Sec. 84 of Finance Act,1994. In these circumstances, as both sides fairly agree, in the interest of justice, it would be prudent to remit the case to the ld. Commissioner to decide the is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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