https://www.taxtmi.com/caselaws?id=2027 The exemption claim under Notification No. 56/98-ST required fresh verification because the lower authorities had not examined the claim on merits. The Tribunal noted that the department relied mainly on income-tax returns, while the appellants asserted that those returns did not accurately reflect taxable receipts and that services were rendered to government-owned entities. As the actual services rendered and amounts received needed proper scrutiny, the matter was remanded to the original authority for fresh examination with an opportunity to adduce acceptable evidence. The appeal was allowed only for that limited purpose. en-us Fri, 20 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2027 The exemption claim under Notification No. 56/98-ST required fresh verification because the lower authorities had not examined the claim on merits. The Tribunal noted that the department relied mainly on income-tax returns, while the appellants asserted that those returns did not accurately reflect taxable receipts and that services were rendered to government-owned entities. As the actual services rendered and amounts received needed proper scrutiny, the matter was remanded to the original authority for fresh examination with an opportunity to adduce acceptable evidence. The appeal was allowed only for that limited purpose. Case-Laws Service Tax Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2027