TMI Blog2021 (9) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... eal No. 352 of 2009 - Final Order No. 20756/2021 - Dated:- 21-9-2021 - MR. RAJU, TECHNICAL MEMBER AND MR. P. DINESHA, JUDICIAL MEMBER Mr. Jayaram Hiregange, Advocate for the Appellant Mr. P. Gopakumar, Additional Commissioner (AR) for the Respondent ORDER This appeal and a miscellaneous application have been filed by M/s. Scott Wilson Kirkpatrick (I) Pvt. Ltd. (now known as AECOM Infrastructure Environment UK Limited). 2. The miscellaneous application has been filed for change of name from M/s. Scott Wilson Kirkpatrick (I) Pvt. Ltd. to AECOM Infrastructure Environment UK Limited . The applicant has submitted 3 certificates of incorporation on change of name. The first one changes name from Scott Wilson Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service recipient and no such amount is paid to the Income Tax Department. Learned counsel argued that since the net payment received by the appellant is inclusive of all taxes, no such addition of amount of TDS can be made. We find that original adjudicating authority in para 14 15 of the Order-in-Original clearly stated that no evidence has been produced and on that ground the demand was dropped. The said order of the original adjudicating authority was taken up for revision by the Commissioner in exercise of powers under Section 84 of the Finance Act, 1994. He argued that the Commissioner has not gone into the material evidencing TDS deducted by the service recipient. The said order-in-revision has ignored the fact that no evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is reference to ST 3 returns and financial accounts in the IA paras. Though, the IA paras refer to invoices, the particulars of the invoices verified are not indicated or cited in the IA paras or the SCN II. Even the invoices Nos. and dates are not indicated in either of the above. To substantiate the charge of non-payment or short payment of service tax and to meet the principles of natural justice, the full details of the invoices relied upon should not only had to be cited in the SCN II, but also copies thereof furnished to the assessee. In the absence of the above, the SCN II is patently defective and infirm, in view of which, the proposals therein cannot be confirmed. 15. While conceding that the gross amount received by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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