TMI Blog2015 (12) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority and whether the service provided by the petitioner was labile to service tax. Thus, there was violation of principles of natural justice - impugned order dated 8.4.2015 is hereby set aside with the direction to respondent No.3 to decide the matter afresh, after affording full opportunity to the petitioner and considering the reply filed by it against the original notice Annexure P- 3 before the Commissioner of Service Tax, New Delhi, by calling the complete record from there, within three months from the date of receipt of certified copy of this order - Appeal disposed of. - CWP No. 12952 of 2015 - - - Dated:- 3-9-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Petitioner : Mr. Suman Jain, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actor to M/s Larsen and Toubro Limited with the specific responsibility of constructing tunnels. Respondent No.3 vide order dated 8.4.2015, Annexure P.2 ordered recovery of ₹ 2,40,12,098/- as service tax, ₹ 4,80,241 as education cess plus ₹ 240,095/- as SHE cess and penalty of ₹ 2,47,32,434 arising out of the show cause notices dated 15.10.2012, Annexure P.3. According to the petitioner, the order had been passed ex parte and without considering its reply. As per provisions of the Act, the petitioner had right to file appeal to the Tribunal. However, by amendment to section 35F of the Finance Act, 2014, the power of the Tribunal to stay recovery of pre-deposit of an amount equal to 7.5% of the duty demanded has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that respondent No.3 passed the impugned order dated 8.4.2015, Annexure P-2, without considering the material on record and giving full opportunity of hearing to the petitioner. 5. Learned counsel for the respondents on the other hand supported the impugned order. 6. A perusal of the impugned order shows that it has been passed by respondent No.3 without considering the overall material on record including the reply to the show cause notice submitted by the petitioner. No detailed reasons have been given on the issues regarding the jurisdiction of the adjudicating authority and whether the service provided by the petitioner was labile to service tax. Thus, there was violation of principles of natural justice. 7. The Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is virtually the life blood of judicial decision making justifying the principle that reason is the soul of justice. i. Judicial or even quasi-judicial opinions these days can be as different as the judges and authorities who deliver them. All these decisions serve one common purpose which is to demonstrate by reason that the relevant factors have been objectively considered. This is important for sustaining the litigants' faith in the justice delivery system. j. Insistence on reason is a requirement for both judicial accountability and transparency. k. If a Judge or a quasi-judicial authority is not candid enough about his/her decision making process then it is impossible to know whether the person deciding is faithful to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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