https://www.taxtmi.com/caselaws?id=203795 The Appellate Tribunal allowed the appeal for remand, setting aside the impugned order. The appellant was granted the benefit of Notification No. 12/2003-ST based on evidence of sales tax payment on goods used in providing taxable services. The Tribunal accepted additional invoices as evidence despite objections. Regarding entitlement to certain circulars, the Tribunal directed the Commissioner to reconsider the issue, emphasizing the need to assess the retrospective application of circulars. The appellant was given the opportunity to present evidence and testimony, ensuring a fresh decision on all issues highlighted in the High Court's remand order. en-us Wed, 23 Mar 2011 00:00:00 +0530 Wed, 09 Sep 2015 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203795 The Appellate Tribunal allowed the appeal for remand, setting aside the impugned order. The appellant was granted the benefit of Notification No. 12/2003-ST based on evidence of sales tax payment on goods used in providing taxable services. The Tribunal accepted additional invoices as evidence despite objections. Regarding entitlement to certain circulars, the Tribunal directed the Commissioner to reconsider the issue, emphasizing the need to assess the retrospective application of circulars. The appellant was given the opportunity to present evidence and testimony, ensuring a fresh decision on all issues highlighted in the High Court's remand order. Case-Laws Service Tax Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203795