TMI Blog2009 (7) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been considered and material component examined. Authority made up its mind to ignore all pleadings. Pre-deposit waived. - ST/436/2008 - ST/293/2009(PB), - Dated:- 17-7-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) REPRESENTED BY: S/Shri A.K. Batra and Vikas Kandeiwal, C.As., for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. [Order per: D.N. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity ignored accounts of appellant and denied benefit of Notification No. 12/2003 dated 20-6-2003. Therefore, mechanical order passed with showing reasons and dealing with material produced has no legal sanctity. Authority had consciously discarded the accounts of appellant without examining the same. He, therefore, submits that there should not be direction for pre-deposit of the impugned demand d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e work by the ser vice provider to the service recipient, consequence of adjudication does not require interference. 3. Heard and perused record. 4. Subject of levy of service tax on service provided by works contractors is nothing new to this Bench when Shri Batra has pointed out at the beginning that law has rightly been conceived by this Bench in Raj Furniture case dealt with by the Bench r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecifically indicating goods and material should be adduced. There is no difference of opinion to this proposal. 5. In this case, we have particularly noticed that cry of appellant was that in para 3 of Order-in-Original, the authority has denied benefit of Notification 12/2003 dated 20-6-2003. Without examination of material adduced before him there cannot be a mechanical taxation. We have also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87 of Order-in-Original. The authority had avoided exercise to pass an order raising a huge demand in this case. 6. Aforesaid observations enable us to grant interim relief to appellant which otherwise would cause public mischief. We are therefore not inclined to direct any pre-deposit at this stage in view of the finding made above. Accordingly waiver of pre-deposit during pendency of appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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