TMI Blog2018 (9) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... to establish their averment that the service tax liability concerned has already been discharged by the service provider - matter remanded to the original adjudicating authority - appeal allowed by way of remand. - Appeal No.ST/40973/2018 - FINAL ORDER No. 41948/2018 - Dated:- 6-7-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri M. Kannan, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Today when the matter came up for hearing, on behalf of the appellants, Ld. Counsel Shri M. Kannan draws our attention para-4 of the impugned order to point out that even before Commissioner (Appeals), appellants had requested for a remand for verification and submitted that service tax on GTA concerned has been paid up by the service providers and therefore no further liability can accrue on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n if the matter is remanded for de novo consideration. 4. Heard both sides. We find that the submissions of Ld. Advocate have merit. In our view, the case laws and CBEC circular relied upon by him also supports his case. In our considered opinion, therefore, the appellants should be given an opportunity to establish their averment that the service tax liability concerned has already been discha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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