2020 (2) TMI 1068

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..... ion has been given for the said deposit. At least the learned Commissioner (Appeals) was required to reduce the demand to the extent of the appellant paid by the appellant. This shows gross negligence of the officers while adjudicating the cases. There is gross negligence of the officers while adjudicating the cases. The said situation can be avoided and the litigation work before this Tribunal can be reduced by proper application of mind by the officers, as the appellant by way of written synopsis has shown that there was no consideration of the invoices found during the course of audit, therefore, the matter is required consideration at the end of the Adjudicating Authority to examine how much a service tax payable by the appellant an .....

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..... requested this Tribunal to decide the issue on its own merits. 4. In written synopsis it has been stated by the appellant that the legal expenses involved consultant namely Chartered Engineer who paid service tax on the bill raised on the appellant. The Chartered Accountants who paid service tax issuing the invoices, some expenses are towards court fee paid for arbitration case, some expenses were incurred towards purchases of stamp papers and in some cases, the Advocate has issued consolidated invoice giving details of expenses towards traveling expenses, stamp paper, court fees etc. The appellant has given bifurcation of the figures but no effort was done on behalf of the Revenue to reduce the demand to that extent and it has already .....

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..... y on ₹ 5,45,689/- by no stretch of means an amount of ₹ 1,29,448/- is payable on ₹ 5,45,689/- which shows that completely non-application of mind while passing the impugned order. The said act is not appreciable. Further it has been observed by the learned Commissioner (Appeals) that the appellant has paid a sum of ₹ 10,444/- towards service tax on legal expenses. No consideration has been given for the said deposit. At least the learned Commissioner (Appeals) was required to reduce the demand to the extent of the appellant paid by the appellant. This shows gross negligence of the officers while adjudicating the cases. The said situation can be avoided and the litigation work before this Tribunal can be reduced by pr .....

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