2016 (12) TMI 284

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.... (AR) for Respondent ORDER This appeal is directed against Order-in-Appeal No. P-II/RKS/170/2011 dated 28.12.2011 passed by the Commissioner of Central Excise & Service Tax (Appeals), Pune-II. 2. Heard both sides and perused the records. 3. After hearing both sides, it is noticed that the demand of the Service Tax liability in this case is for the period April, 2005 to October, 2009 un....

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.... refund. There cannot be any dispute that the person seeking the relief should produce all the documents on which reliance is placed while arguing the case. 5. At the same time, it is noticed that the issue needs appreciation of factual matrix before arriving at the conclusion. In view of the above, we hold that the matter needs reconsideration by the lower authorities. Accordingly, without exp....