9911796707
TMI Blog2022 (12) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... ters were sent by the Department to the applicant assessee prior to issue the Show Cause Notice requiring the assessee to provide information and the documents to satisfy that there is no evasion of service tax for rendering the taxable services during the Financial Year 2013-14 2014-15, but no document was ever provided nor any information was given by the appellant. Resultantly, the Show Cause Notice dated 18.10.2018 was served. It is also perused that even before the Original Adjudicating Authority the submission of the assessee in defence talks about the expenses incurred as reimbursement or the discount received from the principal i.e. M/s. Obsurge Biotech Ltd. against the early payment, but only for the Financial year 2013-14 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication praying for recalling of Final Order No. A/50349/2022 dated 11/04/2022 in Appeal No.ST/50911/2021. It is mentioned on behalf of appellant assessee that the matter was argued on 11.04.2022 before this Hon'ble Bench. In this matter after hearing, this Hon'ble Bench dictated most of the part of the Final Order in the open court. While dictating the order, the Bench was of the view that since there was no data, on record, about commission received during the preceding year i.e. Financial Year 2012-13 hence Small-Scale benefit cannot be granted for the Financial Year 2013-14. On the request of the counsel the Hon'ble Bench asked to submit details of commission received during 2012-13, whether it is less than or above Rs. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 18/10/2018 was issued, but no such document as have been annexed with the present application for the year 2012-13 was ever provided. The application is therefore, prayed to be dismissed. 5. Having heard the rival contentions, it is perused that the impugned Final Order is an order which was dictated and pronounced in the open Court. Hence, as pointed out by ld. D.R. there was no occasion for affording an opportunity to the appellant - assessee to submit any document. From the record it is also perused that several letters were sent by the Department to the applicant assessee prior to issue the Show Cause Notice requiring the assessee to provide information and the documents to satisfy that there is no evasion of service tax for ren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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