2019 (7) TMI 496

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..... , Authorised Representative for the Respondent Ajay Sharma This Appeal has been filed from the impugned Order dated 20.06.2018 passed by the Commissioner(Appeals), Central Goods & Service Tax and Central Excise, Jodhpur in Order-in-Appeal No. 603(CRM)ST/JDR/2018. 2. The issue involved in this Appeal is whether the appellant is liable for payment of service tax on amount of TDS deducted under .....

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..... rated the findings recorded in the impugned order and prayed for dismissal of Appeal. 4. I have heard learned Counsel for the appellant and learned Authorised Representative for the Revenue and perused the records. While going through the impugned Order, I find that one of the main reasons as recorded by the learned Commissioner while rejecting the Appeal filed by the appellant is that the appel .....

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..... documents including both the aforesaid documents again before the Adjudicating Authority. Needless to mention that the authorities concerned shall give reasonable opportunity of hearing to the appellant. I am making it clear that I have not gone into the merits of the matter. 5. The Appeal is thereby allowed by way of remand. [Dictated and pronounced in the open Court]
Case laws, Decisions .....

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