2012 (6) TMI 789

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....nt (s) Shri S. Misra, Addl. Commr. (A.R.) for the Department Per Shri S. K. Gaule : The applicants filed these applications for waiver of predeposit of service taxes of Rs. 3.69 Crores, Rs. 47.00 lakhs, Rs. 1.85 Crores, Rs. 1.98 Crores & Rs. 2.32 Crores respectively and various penalties imposed on the applicants under the provisions of Sections of 75,76 & 77 of the Finance Act, 1994. ....

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....ntention is that in so far the village panchayat telephones are concerned, the Board has issued a Circular vide which the service tax on such telephone was exempted. The contention is that the ld. Commissioner vide his own order No.10/ST/Denovo/Commr./2012 dated 31.3.2012, has accepted the evidences produced by them in so far as short payment is concerned and as well as evidences produced regardin....

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....g both sides, we find the appeals itself can be disposed of at this stage. Therefore, after waiving the requirement of predeposit of duties and penalties, we take up the appeals for disposal. 6. We find that that the appellants have produced the documents which were not before the ld. Commissioner and which are required to be examined. In these circumstances, we remand the case to the ld. Commi....