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TMI Blog2018 (2) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... nd no amounts mentioned in the balance sheet in terms of decision of this Tribunal in the case of GSP Infratech Development Ltd. v. CCE, C & ST, Belgaum [2015 (12) TMI 331 - CESTAT BANGALORE]. It is the burden on the Revenue to come with evidence that the appellants are receiving taxable service which Revenue has failed to discharge. The matter remanded to the adjudicating authority for fair adjudication after considering all the records placed by the appellant and to give finding in detail on each aspects - appeal allowed by way of remand. - ST/53195/2014, ST/70486/2017 (DB) - Final Order No. 70321-70322/2018 - Dated:- 19-1-2018 - Shri Ashok Jindal, Hon ble Member (Judicial) And Shri Anil G. Shakkarwar, Hon ble Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant that they have received taxable services under the category of business auxiliary service and has not paid Service Tax under reverse charge mechanism, therefore proceedings were initiated against the appellants by issuance of the show cause notices. The matter were adjudicated converted into the impugned demands along with interest and various penalties under the Finance Act were also imposed. Against the said orders appellant are before us. 4. The ld.Counsel for the appellant submits that the appellants are registered with the Central Excise department and clearing their goods on payment of duty filing regular returns. Their returns were not examined and merely on the figures shown in the balance sheet show cause notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the basis of demand is balance sheet figures obtained by the department from the balance sheets of the appellant. It is a fact on record that appellant is registered with their Central Excise department as well as under Service Tax and filing their regular returns. No effort has been made to find out how much amount they have paid towards Service Tax and under which head. Moreover appellant has produced CA certificate, no credence has been given to the CA certificate produced by the appellant. Moreover merely on the figures shown in the balance sheet without assigning actual amount demand is not sustainable. We also take note of the fact that Service Tax has been demanded from the appellant under reverse charge mechanism being service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss has to be followed. In the absence of such a process it would not be possible to apply any law and decide the matter. Therefore we find that the preliminary objection raised by the learned counsel is valid and therefore the matter is required to be remanded to the original authority at this stage itself. Accordingly the impugned order is set aside and the matter is remanded to the original adjudicating authority to proceed in accordance with law after giving reasonable opportunity to the appellant to present their case. The Commissioner may provide details service wise and party wise separately and the consideration received and the tax payable before proceeding further. Stay petition as well as appeal gets disposed of in the above manne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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