Customs, Excise and Gold Tribunal - Bangalore
Pds Logistics International Pvt. Ltd. vs Commissioner Of Service Tax on 18 August, 2006
ORDER S.L. Peeran, Member (J)
1. The appellants are required to pre-deposit duty amount of Rs. 55,67,042/ and Rs. 85,00,000/- as penalty. They were covered under the Service Tax in the category of "Clearing and Forwarding Services" and had been paying tax from December 2002. Demands have been raised for larger period from 1997 by show cause notice dated 2-8-2005 on the ground that certain elements have not been added under the said category. The grievance of the appellant is that the finding recorded by the Commissioner that their plea is not supported by documents is not correct, when all the details had been produced to contest the levy on certain elements and also on the plea of time-bar.
2. The learned Counsel submits that the order is not a speaking order and violates the principles of natural justice. He points out to the evidence produced on records and submits that all the particulars had been furnished and there was no suppression of facts. Therefore, they pray for full waiver in the matter.
3. Heard the learned JCDR, who submits that the evidence now produced is required to be scrutinized and he would get the comments from the Commissioner in the matter.
4. On a careful consideration, we notice from the records produced that the appellants had produced before the authorities many pieces of evidence including the invoices, etc. Now they have produced Chartered Accountant's Certificate to contest the includability of certain elements in the C & F category. The observation of the Commissioner that they have not produced any evidence does not appear to be correct. There is a clear violation of principles of natural justice. Ultimately, the matter is required to be remanded therefore, the appellants should be granted full waiver of pre-deposit and staying its recovery till the disposal of the appeal. Meanwhile, the learned JCDR to call on for comments from the Commissioner on the submissions made by the appellants and on the evidence produced by them. Matter to come up for final hearing on 27th October 2006.
(Pronounced and dictated in open Court)