2009 (11) TMI 151

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IDENT M.N. Bharathi for the Appellant. C. Rangaraju for the Respondent. ORDER 1. After hearing both sides on the appeal against the order of the Commissioner (Appeals) holding demand of Rs. 7,32,476 together with interest and penalty of Rs. 10,000, I find that it is possible to decide the appeal itself at this stage and hence, I proceed to do so with the consent of both sides after granti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shed along with the appeal memorandum with the details of the Registration Certificate No. of the service providers, description of services and the address of the consignee. No verification has been carried out by the adjudicating authority who has denied credit in respect of the disputed transactions on the ground that the documents on which credit has been taken are improper. The impugned order....