TMI Blog2011 (5) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not an authorized service provider, adjudication is being made under presumption, which shall fail to meet justice under law, demand raised by adjudication order including penalty and interest are annulled. Appeal is allowed - ST/1486/2010 - ST/219/2011(PB) - Dated:- 26-5-2011 - S/Shri D.N. Panda, Sahab Singh, JJ. REPRESENTED BY : Shri Dheeraj Sethi, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service as an authorised service provider of a manufacturer. But Department has no evidence to come to that conclusion. Only taking account of some invoices of the appellant, show cause notice was issued. The appellant replied to the authority that no doubt that it is providing repair and maintenance service, but that is neither under any contract nor also in the capacity of authorized service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provider of some branded manufacturer the appellant will not get small scale benefit. 3. Heard both sides and perused the records. Looking to the submissions of both sides and also materials on record, we are of the view that this small tax payer should not be called upon to make pre-deposit for hearing its appeal. We, therefore, dispense with the requirement of pre-deposit. 4. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission was not been controverted by any evidence available on record of Revenue. Therefore, it appears that the adjudication is being made under presumption, which shall fail to meet justice under law. Considering that there is no evidence on record to show that the appellant acted under any contract or as an authorized service provider, the demand raised by adjudication order including penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
