https://www.taxtmi.com/caselaws?id=766736 Differential service tax demand on export of services was questioned because Bank Realisation Certificates were not produced for part of the receipts, while a Chartered Accountant's certificate before the Tribunal stated that the amounts were received in convertible foreign exchange through banking channels. As this evidence had not been considered by the Commissioner (Appeals), the Tribunal found fresh examination necessary and remanded the matter for de novo adjudication. The remand covered the differential demand, interest, and consequential penalties, with directions to decide the issues on merits in observance of natural justice. en-us Wed, 19 Feb 2025 00:00:00 +0530 Tue, 04 Mar 2025 07:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766736 Differential service tax demand on export of services was questioned because Bank Realisation Certificates were not produced for part of the receipts, while a Chartered Accountant's certificate before the Tribunal stated that the amounts were received in convertible foreign exchange through banking channels. As this evidence had not been considered by the Commissioner (Appeals), the Tribunal found fresh examination necessary and remanded the matter for de novo adjudication. The remand covered the differential demand, interest, and consequential penalties, with directions to decide the issues on merits in observance of natural justice. Case-Laws Service Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766736