9911796707
TMI Blog2014 (10) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... o lays down guidelines to the effect that if a new fact is emerging from the verification/investigation caused by the department, the assessee should be given an opportunity to make a submission/rebuttal on those facts, failing which there would be a procedural irregularity leading to denial of natural justice. Matter remanded back - Decided in favour of assessee. - Appeal No.ST/85611/13 - - - Dated:- 9-7-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri Badri Narayanan, Adv. For the Respondent : Shri K S Mishra, Addl. Comm. (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Original No. 35/ST/SB/2012-13 dated 30/10/2012 passed by Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made wrongly and subsequently they were reversed. Thus the reversal made by the appellant has not been taken note of by the authorities below. Similarly, it is their contention that they had also discharged the service tax liability on the TDS amount deducted by the recipient of the service. They had furnished a reconciliation statement, reconciling the various entries, duly certified by a Chartered Accountant to the adjudicating authority. However, the adjudicating authority, on his own got, the verification done through the Assistant Commissioner of Audit and based on the verification report given by the said Assistant Commissioner, he has come to the conclusion that the appellant has not discharged the correct service tax liability. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make a submission/rebuttal on those facts, failing which there would be a procedural irregularity leading to denial of natural justice. In these circumstances, we are of the view that the matter has to go back to the adjudicating authority who shall give a copy of the verification report (along with copies of the documents verified) to the appellants for their comment/rebuttal. The appellant is also at liberty to lead evidence in support of their claim that they have discharged the correct service tax liability. Thereafter, the adjudicating authority shall consider the matter afresh and pass a speaking order taking into the account the submissions made by the appellant. Thus the appeal is allowed by way of remand. (Dictated in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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