https://www.taxtmi.com/caselaws?id=30785 The Appellate Tribunal set aside the Commissioner (Appeals) order and remanded the case back to the Assistant Commissioner for fresh orders, emphasizing the necessity of thorough verification in matters concerning the availment of abatement on service tax for goods transport agencies. The Tribunal highlighted the burden of proof on the assessee and criticized the lack of proper verification by the Commissioner (Appeals), stressing the importance of verifying claims through reliable sources. The decision allowed the appeal by way of remand, leaving room for further examination and adjudication without providing a final opinion on the case's merits. en-us Wed, 21 May 2008 00:00:00 +0530 Sat, 03 Jan 2009 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30785 The Appellate Tribunal set aside the Commissioner (Appeals) order and remanded the case back to the Assistant Commissioner for fresh orders, emphasizing the necessity of thorough verification in matters concerning the availment of abatement on service tax for goods transport agencies. The Tribunal highlighted the burden of proof on the assessee and criticized the lack of proper verification by the Commissioner (Appeals), stressing the importance of verifying claims through reliable sources. The decision allowed the appeal by way of remand, leaving room for further examination and adjudication without providing a final opinion on the case's merits. Case-Laws Service Tax Wed, 21 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30785