9911796707
Advanced Search 
TMI Blog2019 (2) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... tant) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides and after going through the impugned order, we find that the demand of service tax stands confirmed against the appellant, who were engaged in providing the advertising materials to the newspaper, print media etc. and were discharging service tax on the 15% exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Additional Commissioner, Central Excise, Lucknow was asked vide this office letter dated 22.02.2016 to look into the correct factual and legal position of the matter and give a report on the actual demand of service tax. However, no reply to this query has been received as yet despite of reminder issued to him on 07.04.2016. Hence, having observed that no assistance from department is forthc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to consider these documents for granting them any relief on that basis. Therefore, in view of my above findings, I uphold the demand of service tax to the tune of Rs. 31,61,339/- alongwith interest payable thereon. The amount deposited at the time of filing subject appeal under provisions of Section 35 F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 is appropriated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eems that by entertaining a view that Commissioner (Appeals) has no powers to remand the matter, he might not have remanded the matter. 4. In any case and in any view of the matter, inasmuch as the Tribunal has power to remand, we deem it fit to set aside the impugned order and remand the matter to Original Adjudicating Authority for fresh decision. Needless to say that the appellant would place ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
