2021 (3) TMI 107

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....one for the Appellant Shri T.K.Mondal, Authorized Representative for the Respondent ORDER ANIL CHOUDHARY : The appellant assessee is absent on call. Heard the learned Authorized Representative for the Respondent department and perused the records. 2. This is the second round of litigation. The appellant is a provider of telecom service and registered with Department. The case of the....

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....ax than required to be paid by them and such excess payment of Service Tax is actually refundable on final adjudication. In the earlier round also this Tribunal had remanded the matter for proper adjudication after looking into the evidence and hearing the appellant. 3. Accordingly, we are allowing the appeal by way of remand to the original adjudicating authority, who shall look into the evide....