https://www.taxtmi.com/caselaws?id=216288 The dispute required fresh factual verification to determine whether the differential amount was commission or profit from mobile phone sales, and whether the assessee met the small scale exemption threshold on the existing record. As the appellate material was insufficient for a conclusive finding, the impugned order was set aside and the matter remanded to the original adjudicating authority for de novo adjudication after verification of records. The limitation plea was left open for reconsideration in the remanded proceedings. en-us Fri, 16 Mar 2012 00:00:00 +0530 Mon, 17 Sep 2012 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216288 The dispute required fresh factual verification to determine whether the differential amount was commission or profit from mobile phone sales, and whether the assessee met the small scale exemption threshold on the existing record. As the appellate material was insufficient for a conclusive finding, the impugned order was set aside and the matter remanded to the original adjudicating authority for de novo adjudication after verification of records. The limitation plea was left open for reconsideration in the remanded proceedings. Case-Laws Service Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216288