https://www.taxtmi.com/caselaws?id=162491 Additional documents supporting the claim that no service tax was charged on cancelled tickets were produced only at the appellate stage, leaving the existing record insufficient for final decision on merits. The appellate authority was therefore directed to reconsider the evidence, examine the claim afresh, and re-adjudicate the limitation issue alongside the substantive tax question. The matter was remanded to the Commissioner (Appeals) for a fresh decision after granting an opportunity of hearing. en-us Thu, 01 Jun 2006 00:00:00 +0530 Fri, 28 Feb 2014 12:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162491 Additional documents supporting the claim that no service tax was charged on cancelled tickets were produced only at the appellate stage, leaving the existing record insufficient for final decision on merits. The appellate authority was therefore directed to reconsider the evidence, examine the claim afresh, and re-adjudicate the limitation issue alongside the substantive tax question. The matter was remanded to the Commissioner (Appeals) for a fresh decision after granting an opportunity of hearing. Case-Laws Service Tax Thu, 01 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162491