9911796707
TMI Blog2014 (8) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... e 5 ibid. For this sole reason order set aside and matter remanded back - Decided in favour of Revenue. - ST/2505/2010 and ST/1195/2011 - Final Order Nos. 197-198/2012 - Dated:- 22-2-2012 - Shri P.G. Chacko, Member (J) and B.S.V. Murthy, Member (T) Shri M.M. Ravi Rajendran, Deputy Commissioner, for the Department. Ms. Nisha Bineesh, Advocate, for the Assessee. ORDER Both the appeals, one by the assessee and the other by the Revenue, are directed against the Appellate Commissioner s order. In adjudication of a show-cause notice, which invoked the extended period of limitation, the original authority had ordered for recovery of a total amount of ₹ 45,55,995/- towards service tax and education cess from the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the entire value of taxable service (maintenance or repair service) and, for the subsequent period, it alleged misdeclaration of the value of the taxable service. Intention to evade payment of service tax was also alleged against the assessee for the entire period and, on this basis, the extended period of limitation under the proviso to Section 73(1) of the Act was invoked in the show-cause notice for recovery of service tax from the assessee. Before the adjudicating authority, the assessee failed to produce all the work orders covering the entire period of dispute and consequently a major part of the service tax raised in the show-cause notice came to be confirmed against them on the ground of lack of evidence. When the assessee s appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority who passed the original order or an officer authorized by him, should be given reasonable opportunity to examine the evidence or document or cross-examine the witness or produce any evidence to rebut evidence produced by appellant. The learned counsel for the assessee has not disputed the above legal position. It is clear from the above rule that any additional evidence can be admitted by the Commissioner (Appeals) only for sufficient reasons to be recorded. Impliedly, the party who wants to adduce additional evidence before the Commissioner (Appeals) has to file an application stating valid reasons. After considering such reasons, the appellate authority has to take a decision as to whether the evidence can be allowed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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