TMI Blog2022 (7) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... service of subcontractor is not taxable. It is also submission of the appellant that they have provided services to UNICEF. The claim of the appellant legally appears to be correct. However, the appellant has not submitted any documentary evidence in support of their claim either before the lower authority or before this Tribunal. Even department also not adduced any evidence in support of the show cause notice for demand of service tax about the nature of service. In this position, without having documents on record, the claim of the appellant cannot be established regarding non taxability of the service. In the interest of natural justice, one opportunity can be given to the appellant to present their case before the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 994. The appellant had already paid Service Tax along with the interest amount of Rs. 49,688/-, ordered recovery of interest thereon under Section 75 of the Act and imposed penalties under Section 76 and 78 of the Finance Act. Being aggrieved by the order in original, the appellant preferred the appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) by the impugned order upheld the order in original and set aside the appeal mainly on the ground that all the claim made by the appellant that the services provided by them are not taxable according to the nature of the service is not supported by any documentary evidence. Accordingly, the Learned Commissioner (Appeals) in absence of any documentary evidence to justify the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has not submitted any documentary evidence in support of their claim either before the lower authority or before this Tribunal. We also note that even department also not adduced any evidence in support of the show cause notice for demand of service tax about the nature of service. In this position, we are of the view that without having documents on record, the claim of the appellant cannot be established regarding non taxability of the service. In this circumstances and in the interest of natural justice, we are of the view that one opportunity can be given to the appellant to present their case before the adjudicating authority and to submit all the documents whereby the claim of the appellant can be established. 5. Accordingly, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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