https://www.taxtmi.com/caselaws?id=450159 Failure to place supporting documents before the adjudicating and appellate authorities prevented examination of the appellant's claims on VCES compliance, exemption eligibility, works contract classification, reverse charge liability and cum-tax benefit. Because the substantive defences could not be tested on the existing record, and one earlier remand had already been made to ensure natural justice, the Tribunal granted a further opportunity. The impugned order affirming service tax demand and penalties was set aside, and the matter was remanded to the adjudicating authority for fresh consideration after production of the required material. en-us Wed, 28 Feb 2024 00:00:00 +0530 Thu, 29 Feb 2024 07:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450159 Failure to place supporting documents before the adjudicating and appellate authorities prevented examination of the appellant's claims on VCES compliance, exemption eligibility, works contract classification, reverse charge liability and cum-tax benefit. Because the substantive defences could not be tested on the existing record, and one earlier remand had already been made to ensure natural justice, the Tribunal granted a further opportunity. The impugned order affirming service tax demand and penalties was set aside, and the matter was remanded to the adjudicating authority for fresh consideration after production of the required material. Case-Laws Service Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450159