Custom, Excise & Service Tax Tribunal
M/S. Capital Insurance Brokers Pvt. Ltd vs Cst, Delhi on 21 January, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
COURT NO. III
Service Tax Appeal No. 57016/2013-EX[SM]
[Arising out of Order-In-Appeal No. 65/ST/DLH/2013, dated 28.02.2013 passed by CST, Delhi]
For approval and signature:
Honble Ms. Archana Wadhwa, Judicial Member
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3
Whether Their Lordships wish to see the fair copy of the Order?
4
Whether Order is to be circulated to the Departmental authorities?
M/s. Capital Insurance Brokers Pvt. Ltd. Appellant
Vs.
CST, Delhi Respondent
Appearance:
Ms. Rinki Arora, Advocate for the Appellant Shri R.K. Mishra, AR for the Respondent Coram: Honble Ms. Archana Wadhwa, Judicial Member Date of Hearing: 21.01.2014 FO ORDER NO. 50194/2014_ Per Ms. Archana Wadhwa:
The dispute in the present appeal relates to confirmation of Service Tax of Rs. 28,695/-, allegedly not paid by the appellant, who are registered Service Tax payer for providing Insurance Auxiliary Services. The said demand relates to the period from October 05 to March 06.
2. It is seen that the appellant did not appear before Assistant Commissioner though various hearing dates were fixed. It is their contention that there is no short payment of Service Tax and same stands paid by them in cash. The said plea of the appellant was raised before the Commissioner (Appeals), who has not accepted the same.
3. The appellant have again reiterated their stands. Inasmuch as there was no verification of the appellant stand by the original adjudicating authority, I deem it fit the set aside the impugned order and remand the matter to Assistant Commissioner for fresh decision, after giving an opportunity to the appellant to place the document on record, in support of their plea.
(Dictated & pronounced in the open Court) (Archana Wadhwa) Member (Judicial) Jyoti* ??
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