ORDER
S.L. Peeran, Member (J)
1. The appellant is required to deposit the balance of Service of Rs. 11,48,159/- including penalty. The total Service tax confirmed is Rs. 19,98,159/-. They had received commission for booking the air passage tickets for customers on various domestic and international air carriers. The department proceeded to recover Service Tax on the commission received for the period July 1997 to June 2001.
2. The appellant’s contend that they have already deposited the duty amount before the issue of show cause notice to the extent of Rs. 8,50,000/-. They are only contesting the quantum of calculation arrived at by the department. The appellants have prayed for decision on merits in terms of the written submission. They are contending that there is gross violation of Principles of Natural Justice inasmuch as that the department has not given the worksheet for arriving at the tax liability despite their persistent request for the same. The Commissioner (A) has noted that they had asked for the worksheet before Original Authority. The appellants submitted that atleast the Commissioner (A) could have given a copy of the said worksheet to them to enable them to contest the case. According to them, they have deposited the tax liability due by them and the excess liability is not sustainable including penalties.
3. The learned JDR reiterated the findings given by the Commissioner (A) and submits that the show cause notice was clearly worked out on the basis of the records scrutinized by the department. Therefore, there is no error in the calculation.
4. We have carefully considered the submissions. The Commissioner (A) admits the fact that the Original Authority has not given the worksheet to the appellants. Prima facie, the Commissioner (A) ought to have got the worksheet from the department and put the same before the appellants to enable them to contest the same. The plea that calculation has not been correctly arrived at is required to be seen at the final stage. They have admitted the liability to the extent of Rs. 8,50,000/- and deposited the same even before the adjudication. As the issue lies in short compass, therefore, waiver for the balance amount can be granted and matter is directed to be taken up for final hearing before Single Member Bench on 27th March 2008. Revenue is directed to call for worksheet arrived at in the matter. The stay application is allowed. There shall be no recovery for the balance amounts even after expiry of 180 days in terms of Apex Court’s decision on this point. Registry to list this matter before Single Member Bench on 27th March 2008.
(Pronounced and dictated in open Court)