9911796707
TMI Blog2017 (3) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The stay application listed today is for waiver of pre-deposit of adjudicated dues in terms of order in original dated 24.03.2014 by Commissioner Service Tax (Adjudication), New Delhi. By the said order, Ld. Commissioner confirmed the service tax liability of Rs. 13,90,77,846/-. Covered in two SCNs issued to the appellant, for different periods. 2. We have heard both the sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceedings initiated by SCN and completed by the impugned order suffered from various factual and legal infirmities. Some of them are a) the whole service tax liability has been calculated based on balance sheet for a few years. b) The tax value for the year 2006-2007 and 2011-2012 has been arrived at based on best judgment in terms of Section 72. There is no background or reasons recorded fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and the amount of foreign exchange, if any, paid to such provider. The appellants' plea that from 2007-2008 onwards they have categorical documents to establish that the transponders have been hired only from M/s Antrix, a Government of India undertaking under ISRO. No reverse charge will apply in such situation. As already noted for reverse charge, the provider of service from foreign coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of waiver of pre-deposit, we, with the consent of both the sides, noted that the impugned order as it stands now cannot be put to scrutiny to even to arrive at the quantum of pre-deposit, if any, in view of serious, factual and legal infirmities noticed therein. As such, we find it fit and proper to take up the main appeal itself after waiver of pre-deposit and to decide the matter. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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