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<h1>Appellate tribunal remands case back for lack of documents, allowing fresh evidence and new hearing</h1> <h3>Bank of India Versus Commissioner of Service Tax, Chennai</h3> Bank of India Versus Commissioner of Service Tax, Chennai - TMI The appellate tribunal remanded the case back to the lower appellate authority as the appellant failed to submit necessary documents to support their claim. The lower appellate authority will allow the appellant to provide the required evidence and have a hearing before making a fresh decision. The appeal was allowed by way of remand.