Exercise to arrive at quantum of Service Tax cannot be taken up by Tribunal

SBM Udyog Vs Commr. of CGST & CX (CESTAT Kolkata) On going through the Appeal papers, it is observed that the Appellant has not enclosed copy of the OIO because of which the Tribunal is not in a position to make out as to how the Adjudicating Authority has confirmed the demands and what evidences were placed by the Appellant before him and whether they were considered or not considered by the Adjudicating Authority. 2. Perused the Appeal Papers with the help of Learned AR. It is seen from their Grounds of Appeal and their letter submitted today that they are claiming that in many cases the...