TMI Blog2017 (11) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... ments by the Jurisdictional officer is a basic requirement - Since, the issue involved is basically about factual verification and quantification, it is fit and proper to set aside the impugned order and to remand the matter to the Original Authority for a fresh decision. Appeal allowed by way of remand. - Service Tax Appeals No.1471 and 1816 of 2010 - ST/A/56717-56718/2017 - Dated:- 20-9-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri P.C. Kashiv, Consultant for the appellant. Shri Sanjay Jain, Authorized Representative (DR) for the Respondent. ORDER Per: B. Ravichandran Both Revenue and the assessee/appellant are in appeal against order dated 02/08/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details how such reduction was made and what are the claims of the assessee/appellant which were accepted. Further, the learned Consultant submitted a work sheet giving yearwise details for tax liability based on their accounts. It is claimed that the total service tax liability will come to only ₹ 13,64,925/- against which they have already paid ₹ 15,04,479/-. It is the submission of the appellant that neither the Original Authority nor the First Appellate Authority had examined the books of accounts in the correct manner and considered the submissions of the appellant before arriving at the correct taxable value. 3. The learned AR submitted that the impugned order did not elaborate the reason for re-computing the tax liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustment towards service tax already paid, we find that the impugned order did not elaborate the basis on which such adjustment is made. On the point raised by the Revenue regarding the adjustment amounts has included normally discharges service tax, we find that such possibility has not been examined in the impugned order for a clear finding. In any case for both quantification of tax liability as well as adjustment towards already paid tax basic verification with the connected documents by the Jurisdictional officer is a basic requirement. Since, the issue involved is basically about factual verification and quantification, we find it fit and proper to set aside the impugned order and to remand the matter to the Original Authority for a fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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