2019 (4) TMI 130

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....or the Appellant Mr. K. Murali, Superintendent, AR For the Respondent ORDER Per: P DINESHA Heard Mr. M.Kathiresan, Learned Consultant for the appellants and Mr. K.Murali, Authorized Representative for the Revenue. 2. Learned Consultant for the appellants submitted that the delay in filing the first appeal before the Commissioner (A) was about 06 days but the Learned First Appellate ....

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....ices provided to Jammu & Kashmir; that tax was therefore to recovered along with applicable interest and penalty, etc. 4. Learned Consultant inter alia submitted that the appellant was providing "ZULO "services (Zero User Launch On Alert) to Vodafone and Aircel in Jammu & Kashmir for which the appellant did not require any physical office in Jammu & Kashmir; that the appellant had placed server....

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....nput services used for providing the exempted services. Further, he contended that the appellant had paid taxes during audit itself which was much before the issuance of SCN, the credit which has not at all been given while quantifying the impugned demand. 5. Per contra, the Learned AR, Mr. K.Murali, supported the findings of lower authorities and further submitted after going through the tax p....

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....ith regard to the payments evidenced by the tax payers' counterfoils on which there is no discussion nor any finding and in any case, the same will have to be given due credit, which is not done here. 7. In view of the above findings and observations, I am of the considered opinion that the matter requires de novo adjudication for which reason, I set aside the impugned order. The adjudicating a....