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TMI Blog2018 (10) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Adjudicating Authority below. Matter remanded to the Adjudicating Authority below to re-adjudicate confining to the documents as mentioned in the application for additional evidence as to whether these documents are sufficient to negate the entire part of demand of the impugned Show Cause Notice or not - appeal allowed by way of remand. - Service Tax Misc. Application No. ST/MISC/50800/2018 [DB] in Service Tax Appeal No. ST/53320/2015 [DB] - ST/A/52976/2018-CU[DB] - Dated:- 24-8-2018 - MR. BIJAY KUMAR, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. A.R. Madhav Rao Mr. Aman Bansal, Advocates Present for the Respondent: Mr. G.R. Singh, DR ORDER PER: RACHNA GUP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is submitted on behalf of the Department that the appellant has miserably been non cooperative since the issuance of the impugned Show Cause Notice. Despite repeated communications written as well as verbal to the appellant, he did not appear nor even before the Adjudicating Authority below though more than three opportunities for personal hearing were given. As such, no document for verifying the impugned demand versus the declaration vide the said VCES could be made by the Adjudicating Authority. Para 21 of the Order has been impressed upon while justifying the impugned order. Appeal is accordingly prayed to be set aside. 5. After hearing both the parties and observing that the appellant has filed an application praying for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of ₹ 62,76,631/- on the total taxable value of ₹ 5,83,38,539/- by mis-declaring the facts to the Department and without providing any documentary evidences for claiming exemption from levy of service tax on the amount received on account of aforesaid services. From the above observation/ perusal it stands clear that the Adjudicating Authority had no option but to pass the impugned order in the absence of relevant documents. However, those documents are prayed to be brought on record. It is also observed that the calculation sheet for VCES is also based on the data as might be available in the documents as prayed for. In the given circumstances, it will be in the interest of justice, otherwise also will not be prejudicia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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