https://www.taxtmi.com/caselaws?id=447530 The CESTAT NEW DELHI remanded two issues to the adjudicating authority for fresh examination after providing opportunity to the appellant to submit relevant documents. First, regarding whether service tax paid by consortium partner was linked to invoice issued by consortium partner. Second, whether service tax of Rs. 6,42,177/- was paid on excess income of Rs. 51,95,614/- by the service tax recipient. However, the tribunal allowed the appeal regarding Rs. 31,84,835/- shown as work-in-progress, holding that the Commissioner (Appeals) erred in placing burden of proof on appellant when the Department failed to establish that appellant received payment in that particular year. en-us Wed, 29 Nov 2023 00:00:00 +0530 Fri, 29 Dec 2023 07:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447530 The CESTAT NEW DELHI remanded two issues to the adjudicating authority for fresh examination after providing opportunity to the appellant to submit relevant documents. First, regarding whether service tax paid by consortium partner was linked to invoice issued by consortium partner. Second, whether service tax of Rs. 6,42,177/- was paid on excess income of Rs. 51,95,614/- by the service tax recipient. However, the tribunal allowed the appeal regarding Rs. 31,84,835/- shown as work-in-progress, holding that the Commissioner (Appeals) erred in placing burden of proof on appellant when the Department failed to establish that appellant received payment in that particular year. Case-Laws Service Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447530