9911796707
TMI Blog2016 (10) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... admitted facts are that, pursuant to audit by A.G. it appears to revenue that the appellant have shown in their books of accounts as I commission, for export' Rs. 2,84,017/- Financial Year 2006-07,Rs.2,88,787 for Financial Year 2007-08 and Rs. 13,269/- for Financial Year 2008-09. Accordingly, SCN dated 17/8/2010 was issued invoking the extended period proposing to demand service tax of Rs. 73,182+1464+731 totaling Rs. 75,377/- being service tax on the total value of Rs. 6,09,844/- of the aforementioned three amounts and further penalty was also proposed, In reply, the appellant stated that these amount in question appearing in the trial balance and final accounts are not amounts which have been paid to any external party that is outside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3,07,330/- (for the financial year 2007-08) and Rs. 3,02,056/- (for the financial year 2008-09) pertaining to the 'Export Department' of the said Company to the above business. We thus certify that the above amounts featuring in the Trial Balance of the said Jubilant Organosys Limited, C-2 & C-3, Site-IV, Industrial Area, Sahibabad, Ghaziabad for the financial years 2007-08 and 2008-09 are not amounts which have been paid to any external party but are merely allocation of expenses incurred by the Export Section of the said Company. We further certify that no foreign payments equivalent to the above amounts have been made by the said Jubilant Organosys Limited, C-2 & C-3, Site-IV, Industrial Area, Sahibabad, Ghaziabad or any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the matter deserves necessary verification to this effect by the Adjudicating Authority as the same is not feasible at the appellate stage. Accordingly, he remanded the matter for verification and passing the re-adjudication order as directed. 5. From the perusal of Order-in-Original, pursuant to remand, it is noticed that the Adjudicating Authority after taking note of the facts and going through the records have observed that from the documents submitted by the appellant, it could not conclusively be established that the said payments were not related to commission paid on export to foreign agents. It is further observed that how allocation of expenses were transferred but the arguments are bereft of any categorical submission that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and conjectures for confirming the demand. It is not his case that he found the books of accounts to be unreliable or the certificate of the Chartered Accountant to be unreliable. Thus, brushing aside evidence produced without any cogent reason is undesirable and against the principles of natural justice. Accordingly, I hold that the appellant has sufficiently explained that the amounts appearing in their books of account, trial balance and final accounts are not expenditure made by them in foreign exchange and the whole demand has been confirmed only on presumptions and assumptions which have got no legs to stand. Accordingly, I allow the appeal and set aside the impugned order. The appellant will be entitled to consequential benefits, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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