https://www.taxtmi.com/caselaws?id=2105 The service tax dispute turned on whether an audit report produced by the appellant had to be considered before confirming demand and penalty under the Finance Act, 1994. The appellant relied on a Chartered Accountant's certificate and the later audit report to contend that service tax had been paid on subsequent receipts and that no demand survived. Because the audit report was not before the original adjudicating authority, it required examination at the adjudication stage. The impugned order was set aside and the matter remanded to the Jurisdictional Commissioner for fresh adjudication after considering the audit report and granting a reasonable opportunity of hearing. en-us Thu, 09 Aug 2007 00:00:00 +0530 Sat, 20 Sep 2008 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2105 The service tax dispute turned on whether an audit report produced by the appellant had to be considered before confirming demand and penalty under the Finance Act, 1994. The appellant relied on a Chartered Accountant's certificate and the later audit report to contend that service tax had been paid on subsequent receipts and that no demand survived. Because the audit report was not before the original adjudicating authority, it required examination at the adjudication stage. The impugned order was set aside and the matter remanded to the Jurisdictional Commissioner for fresh adjudication after considering the audit report and granting a reasonable opportunity of hearing. Case-Laws Service Tax Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2105