https://www.taxtmi.com/caselaws?id=215209 The Appellate Tribunal CESTAT, New Delhi set aside the impugned order in a case involving allegations of excess billing and realisation of service consideration by a telecommunications services provider. The Tribunal found that the lower authorities failed to properly examine the documentary evidence, including the balance sheet and audit report. As the audit report was not provided to the appellant and the balance sheet was considered a duplicate, the matter was remanded to the original Adjudicating Authority for re-adjudication without expressing any opinion on the merits. The stay petition and appeal were disposed of accordingly. en-us Thu, 08 Dec 2011 00:00:00 +0530 Wed, 20 Jun 2012 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215209 The Appellate Tribunal CESTAT, New Delhi set aside the impugned order in a case involving allegations of excess billing and realisation of service consideration by a telecommunications services provider. The Tribunal found that the lower authorities failed to properly examine the documentary evidence, including the balance sheet and audit report. As the audit report was not provided to the appellant and the balance sheet was considered a duplicate, the matter was remanded to the original Adjudicating Authority for re-adjudication without expressing any opinion on the merits. The stay petition and appeal were disposed of accordingly. Case-Laws Service Tax Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215209