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TMI Blog2018 (1) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the petitioner and Mr.K.Ravi, the learned Senior Panel Counsel appearing for the respondent. 2.The petitioner is before this Court challenging an order in original dated 27.03.2017 passed by the respondent, by which, the respondent has confirmed the demand in the show cause notice dated 13.02.2015 and levied Service Tax of Rs. 2,03,38,244/- under Section 73(2) of the Finance Act, 1994 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the petitioner to go before the respondent and produce all the necessary documents and contest the matter on merits. From the findings recorded in paragraph 4.16 of the impugned order, it prima-facie appears that the petitioner's case solely rested upon the order in original dated 31.01.2014 passed by the Additional Commissioner in respect of a group concern of the assessee and an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be decided in favour of the petitioner are all factual issues which the petitioner has to necessarily agitate before the Tribunal. The Tribunal being a fact finding authority is entitled to re-examine and examine the facts which may be placed before it and then come to a conclusion. Merely because there will be a burden on the assessee to make pre-deposit cannot be a reason to byepass the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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