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TMI Blog2010 (10) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed to be produced by the assessee - It would be appropriate to direct the appellants to deposit a sum of Rs. 1.50 crore and taking into consideration the contention that 33% of the service tax has already been paid - Waiving the rest of the amount demanded under the impugned order. - ST/463/2009 - ST/305/2010(PB) - Dated:- 12-10-2010 - Justice R.M.S. Khandeparkar, Shri P. Karthikeyan, JJ REPRESENTED BY : Shri A.R. Madhav Rao, Advocate, for the Appellant. Shri Sumit Kumar, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (for the Bench)]. - Heard the learned advocate for the appellants and DR for the respondents. By the impugned order, the appellants are required to deposit sum of Rs. 2,59 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejection of the Chartered Accountant s certificate, consideration of all the materials on record and analysis thereof clearly disclose that the authorities below have disbelieved the said certificate. According to the DR, it was necessary for the appellants to establish the correctness of the said certificate by producing the necessary account books based on which the said certificate was issued besides in any case the certificate is a secondary evidence and the appellants did not produce the best evidence in support of the claim by the appellants that the major portion of the amount based on which the service tax has been calculated relate to the value of the goods sold in the course of rendering of services. 4. A perusal of the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ually, it is true that the certificate issued by the Chartered Accountant cannot be termed as primary evidence. However, certainly the concerned authority has to consider the same and give a clear finding in that regard as to the acceptance or rejection thereof. Prima facie, the impugned order does not disclose the consideration of the certificate issued by the Chartered Accountant in support of the appellant s contention. It is true that the order relied upon discloses other materials in the form of bills and invoices claimed to be produced by the assessee. However, we are at the stage of interim relief and considering that absence of any reference to the certificate of Chartered Accountant in the impugned order which specifically refers t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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