2022 (1) TMI 1071

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....nuprav Jain, Advocate for the Appellant Ms. Tamanna Alam, Authorised Representative for the Respondent ORDER  The present appeal has been filed to assail the Order in Appeal No.77/2021 dated 16.02.2021. The appellants are engaged in providing taxable services. The Service Tax Department served them with the SCN No.9705 dated 15.10.2018, after receiving an information from income Tax ....

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....itted all requisite documents. Ld. Counsel has impressed upon a letter as was received in the Office of commissioner (Appeals) on 27th January, 2021 showing that all the invoices and challans for the financial year 2013-14 were submitted with Commissioner (Appeals). It is submitted that the rejection of appeal for want of the documents is therefore absolutely wrong. The order is accordingly, praye....

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....issed. 5. After hearing the rival contentions of the parties, perusing the record specifically the letter which was received by Commissioner (Appeals) in his office on 27.01.2021 i.e. prior the pronouncement of the order under challenge on 17.02.2021, it is apparent that appellant did submit invoices and challans for the financial year 2013-14. During arguments before me, ld. Counsel has impres....