9911796707
TMI Blog2020 (4) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... in the show cause notice has been confirmed with penalty and interest. 2. The appellant is engaged in the business of providing "goods transport agency" services and holds a centralized registration under "transportation of goods by road service" under section 65 (105) (zzp) of the Finance Act, 1994. 3. It transpires that during the course of scrutiny of the records of the appellant for the period October 2006 to March 2007 the appellant had not mentioned that it was detected that the taxable value of the service provided during the said period was Rs. 51,11,64,264/- on which the appellant had paid service tax amounting to Rs. 48,88,486/- whereas the amount of service tax leviable on the taxable value comes to Rs. 1,56,41,627/-. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g exemption under the aforesaid notification dated 3 December 2004. 6. However, such opportunity was not granted to the appellant by the Principal Commissioner and the impugned order was passed within three days on 15 May 2015 confirming the demand of service tax. The Principal Commissioner noticed that the invoices submitted by the appellant did not contain the mode of transport or vehicle number and that the appellant had claimed the benefit of the notification dated 3 December 2004 only after the show cause notice had been issued to the appellant and that too without any supporting documents. 7. Shri Kishore Kunal, learned Counsel appearing for the appellant has submitted that the Principal Commissioner failed to examine the certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. 8. Dr. Radhe Tallo, learned Authorized Representative of the Department has, however, supported the impugned order and has submitted that it was for the appellant to have substantiated his claim on the exemption notification since the matter was pending before the Adjudicating Authority since 2009. The submission, therefore, is that there is no infirmity in the order passed by the Principal Commissioner. 9. We have considered the submissions advanced by the learned Counsel of the appellant as also the learned Authorized Representative of the Department. 10. A perusal of the order passed by the Principal Commissioner clearly shows that the Chartered Accountant certificate submitted by the appellant to substantiate his claim regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant had filed the certificate of a Chartered Accountant and if there were any doubts about the certificate than it was for the Principal Commissioner to have sought further information from the appellant but that was not done and an order was passed straight away. 12. Thus, for all the reasons stated above, it would be appropriate to remand the matter to the Principal Commissioner for a fresh consideration in the light of the observations made above. 13. The order dated 15 May 2015 is, accordingly, set aside and the matter is remanded to the Principal Commissioner for a fresh determination after providing an opportunity to the appellant to, in case it is considered necessary, submit documents. It will also be open the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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