TMI Blog2020 (4) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority or by the audit team - HELD THAT:- In this case the appellant was never asked to provide copy of invoices to verify whether the service provider has paid any service or not. Therefore, arguments advanced by the learned Authorised Representative for the Revenue is not sustainable - in this case, without co-relation / verification by the authorities below has confirmed the huge demand a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that the appellant is registered with the Department for providing of various kinds of services as service provider and also received various services from their service provider. During the course of audit, various documents were verified and it was noticed that as per balance sheet the appellant has to pay service tax under reverse charge mechanism on Legal Consultancy Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of documents has been done either by the Adjudicating Authority or by the audit team. If proper investigation could have been done, in that circumstances, show cause notice was not required to be issued as in the case of legal consultancy services where service provider has not paid the service tax, the appellant has paid the service tax under reverse charge mechanism and for the remaini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce or not. Therefore, arguments advanced by the learned Authorised Representative for the Revenue is not sustainable. 7. Further, I find that in this case, without co-relation / verification by the authorities below has confirmed the huge demand against the appellant which shows negligence on the part of Audit team. 8. In view of the above, I set aside the impugned order and remand the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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