https://www.taxtmi.com/caselaws?id=367649 An appellate authority exercising powers to confirm, modify or annul an order must independently examine relevant evidence and, where necessary, make further enquiry before deciding tax liability. Here, the Commissioner (Appeals) was required to scrutinise the appellant's reply, invoices and credit details instead of declining verification on the basis of the adjudicating record alone. Because the documents were not properly considered, the confirmation of service tax demand was held unsustainable and the matter was remitted for fresh adjudication. en-us Fri, 31 Aug 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:20:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367649 An appellate authority exercising powers to confirm, modify or annul an order must independently examine relevant evidence and, where necessary, make further enquiry before deciding tax liability. Here, the Commissioner (Appeals) was required to scrutinise the appellant's reply, invoices and credit details instead of declining verification on the basis of the adjudicating record alone. Because the documents were not properly considered, the confirmation of service tax demand was held unsustainable and the matter was remitted for fresh adjudication. Case-Laws Service Tax Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367649