9911796707
TMI Blog2012 (8) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to adjudication. Therefore, ld. Adjudicating authority had no advantage of reading that decision. But entire plea of appellant was without proof and nothing was proved to show that the appellant was a mere agent of the principal courier. It is therefore not possible to hold that the appellant acted as a courier without being a provider of business support service. Stay granted - matter remanded back to pass a reasoned and speaking order dealing with pleadings and evidence.. - ST/S/346/07 & ST/577/2009 - - - Dated:- 24-1-2012 - Dr. CHITTARANJAN SATAPATHY, Mr. D.N.PANDA, JJ. Shri V.S.Manoj, Advocate For the Appellant/s Shri V.V.Hariharan, JCDR For the Respondent/s Per D.N.Panda Being aggrieved by order of adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, he prays that not only the stay application may be allowed but also appeal may be allowed. 2. Learned departmental representative for Revenue supports the order of the adjudicating authority. 3. Heard both sides and perused the records. 4. Ld. adjudicating authority brought the appellant under the taxing entry of Business Support Service . Revenue noticed that for the period from May 06 to Dec 07, receipts of the appellant from different other couriers had escaped taxation. Therefore, the receipts so escaped was brought to ambit of tax for levy. Show-cause notice was accordingly issued on 3.4.2008 proposing the levy aforesaid with other consequences of law. The appellant pleaded its case as above before the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gent of the principal courier. It is therefore not possible to hold that the appellant acted as a courier without being a provider of business support service . All these aspects need threadbare examination. Material facts and evidence need to be tested on the basis of statutory provision and larger bench decision. 6. In order to provide fair opportunity of hearing to the appellant, it would be proper to dispense with the requirement of predeposit and remit back the matter to ld. adjudicating authority for affording reasonable opportunity hearing and to pass a reasoned and speaking order dealing with pleadings and evidence. We order accordingly. 7. In the result, stay application as well as appeal are disposed of in the above terms. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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