Custom, Excise & Service Tax Tribunal
Shree Balajee Enterprises vs Cce, Panchkula on 3 January, 2018
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
DIVISION BENCH
Court-I
ST/Stay/54097/14 in Appeal No.ST/53662-53663/2014
(Arising of OIO No.PCH-EXCUS-000-03-04-14 dt.28.2.2014 passed by the CCE & ST, Panchkula)
Date of hearing/Decision:03.01.2018
Shree Balajee Enterprises Appellant
Vs.
CCE, Panchkula Respondent
Present for the Appellant: Shri Surbhi Sinha, Advocate Present for the Respondent: Shri Atul Handa, AR Coram: Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr.Devender Singh, Member (Technical) FINAL ORDER NO.60010-60011/2018 PER: ASHOK JINDAL The appellants are in appeal against the impugned orders along with the stay applications for waiver of pre-deposit of the impugned demands.
2. The brief facts of the case are that the appellants are engaged in the activity of providing man power and recruitment agency service. An investigation was conducted against the appellants in which the appellants did not co-operate with the investigation team. Therefore, the figures of deposit in the bank were taken and the show cause notices were issued to the appellants to demand service tax for the period in question. Thereafter, the matter was transferred to Delhi Commissionerate to Panchkula Commissionerate for adjudication purposes. When the matter came up before the Panchkula Commissionerate, the appellant filed reply to the show cause notice and requested several time for transfer the matter to Delhi Commissionerate, but no action was but the impugned orders were passed. As the orders being passed ex-parte holding that the appellant is not cooperating with them and passed the orders on best judgment basis. Aggrieved from the said orders, the appellants are in appeal before us.
3. Heard the parties.
4. Considering the fact that the Ld.Counsel for the appellant has brought on record the figures of balance sheet and payments towards service tax made by them but the same is required to be examined by the adjudicating authority. Further, these averments of the Ld.Counsel having made out a prima facie case for waiver, therefore, after waiving the requirement of pre-deposit of demands, the appeals itself are taken for disposal.
5. We have gone through the impugned order. We find that the impugned order are not passed on merit, the same are required to be considered at the end of the adjudicating authority. Further, we find that the appellants have not contested the matter on merits before the adjudicating authority, therefore we direct the appellants to cooperate with adjudicating authority to supply all the relevant documents in their defence within one month from the date of communication of this order.
6. With these terms, we set aside the impugned orders and remand the matter back to the adjudicating authority to decide the issue afresh after receiving defence reply from the appellant and to give a reasonable opportunity of hearing to the appellants to present their case thereafter to pass the order in accordance with law.
7. In these terms, the appeals as well as stay applications are disposed of.
(dictated and pronounced in the court)
(DEVENDER SINGH) (ASHOK JINDAL)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)
mk
1
ST/Stay/54097,54099/14 in Appeal ST/53662-53663/14