Remand for fresh adjudication where primary records were withheld and taxable receipts required fuller verification.

With primary records such as invoices and work orders withheld despite repeated opportunities, the matter could not be fully adjudicated on an incomplete record. The Revenue may rely on bank records and third-party material to examine taxable receipts, but the assessee remains bound to disclose material facts and produce documents within its possession. Where relevant records are not furnished, adverse inference may arise and the onus is not static. On these facts, the proper course was remand for fresh adjudication after giving the appellant an opportunity to produce the required material and cooperate in verification.

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Issues: Whether the dispute required remand for fresh adjudication in view of the appellant's failure to furnish primary records and the need for proper verification of taxable receipts.

Analysis: The appellant did not produce invoices and work orders despite repeated opportunities, and the Department had resorted to bank records and third-party material to ascertain liability. In matters of service tax, the Revenue must establish taxability, but the assessee is equally bound to disclose material facts and produce documents within its possession. Where relevant records are withheld, adverse inference may arise and the onus does not remain static. On the facts, complete adjudication on merits was not considered appropriate without fuller disclosure and examination of records, and the proper course was to send the matter back for fresh decision after granting opportunity to produce documents and data.

Conclusion: The matter was remitted to the original authority for fresh adjudication with an opportunity to the appellant to furnish the required material and cooperate in the proceedings.

Ratio Decidendi: Where an assessee withholds primary records necessary to determine tax liability, the adjudicating authority may require fresh examination of the matter, and the assessee's non-disclosure can justify remand rather than final determination on an incomplete record.

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