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<h1>Appellate Tribunal remands service tax case for re-examination of documents</h1> The Appellate Tribunal CESTAT, Chennai remanded the case back to the lower appellate authority for re-examination of documents submitted by the appellants ... GTA service - Service tax liability discharged - in support of which they had also submitted Xerox copies of the relevant invoices - authority does not seem to have taken the relevant invoices into consideration – Held that: - remand the matter to the lower appellate authority for re-examination and to pass fresh order. The Appellate Tribunal CESTAT, Chennai remanded the case back to the lower appellate authority for re-examination of documents submitted by the appellants regarding service tax payment by the Goods Transport Agency. The impugned order was set aside, and a fresh order was to be passed after giving the appellants a reasonable opportunity of hearing. The appeal was allowed by way of remand, and the stay application was disposed of.
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