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<h1>Appellate Tribunal remands case to original authority for fresh decision on service issue.</h1> <h3>COMMR. OF C. EX., CHANDIGARH Versus SAINI ASSOCIATES</h3> The Appellate Tribunal CESTAT, New Delhi allowed the appeal by way of remand due to lack of record regarding the service rendered. The case was sent back ... Service Tax - Business auxiliary service - Service tax paid or not on book keeping services provided to clients, matter remanded to original authority for passing fresh order after bringing relevant fact on records The Appellate Tribunal CESTAT, New Delhi allowed the appeal by way of remand as the factual position of the service being rendered was not on record. The matter was remitted to the jurisdictional original authority for passing a fresh order after bringing relevant facts on record and hearing the appellant.