2009 (7) TMI 736

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..... adjudicating authority beginning from 25.03.2005, who without looking into law relating to limitation. Held that - prima facie case bar of limitation could not be ruled out in the instant case and same also suffered from violation of natural justice, and therefore stay on pre-deposit of service tax was to be granted.
D.N. PANDA, JUDICIAL MEMBER AND RAKESH KUMAR, TECHNICAL MEMBER Joseph Villapally, R. Chibber and Ragvesh Singh for the Appellant. S.K. Panda for the Respondent. ORDER D.N. Panda, Judicial Member - Ld. Sr. counsel Shri Joseph Villapally challenges the adjudication order, dated 5-2-2009, on following counts:— (1) That the show-cause notice is time-barred. (2) The adjudication has failed to follow rule of natural justice .....

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..... o far as the grievance of violation of natural justice is concerned, ld. Sr. counsel brings to our notice that reading of page 397 depicting paragraph 4.9 throws light on how the appellant was dealt by the authority below. His precise submission is that when entire materials were on record beginning from 25-3-2005 arriving at abrupt conclusion by the authority to hold the proceeding as within the limitation is not only violation of natural justice but also unfair and unreasonable. 4. So far as taxation of two types of services is concerned, ld. Sr. counsel submits that firstly remittance of money from abroad through Western Union Inc. for delivery of such remittance in India by the appellant has been made taxable as service provided in Ind .....

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..... pellant needs thorough examination. At this juncture, demand being huge and legitimately raised, pre-deposit is called for to protect interest of revenue. 7. Heard both sides and perused the record. 8. Prima facie, we are satisfied that the case may not be ruled out to be under bar of limitation. So also the case may be suffering from violation of natural justice. These two legal grounds alone convince us to order status quo ante during pendency of appeal. We order, accordingly. However, the issues involved in the instant case having been found to be similar in nature to so many other cases of like nature pending before us and we have fixed hearing for 13-8-2009 for such matters, we direct for analogous hearing of this matter with other l .....

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