ORDER
S.L. Peeran, Member (J)
1. The appellants are required to pre-deposit Service Tax of Rs. 18,99,196/- for the year 2000-2001 and another amount of Rs. 10,04,517/- for the year 2001-2002. The show cause notice is based on the income-tax returns. The Revenue proceeded to add the elements shown in the Profit and Loss Account. The appellants contended that all these amounts are not required to be paid as Service Tax has been discharged correctly. They produced enormous evidence and made several submissions to contest that there was no element which has escaped from the net of service tax. The contention of the appellant is that none of their documents and their submissions has been considered in the order and the order is not a speaking order and violates principles of natural justice.
2. Heard learned Cost Accountant, who appeared for the appellant and the learned SDR for the Revenue.
3. The learned Cost Accountant has produced enormous evidence to show that the tax liability has been discharged and the Profit and Loss account shown in the balance sheet has not been correctly appropriated and applied and wrong claims has been raised.
4. The learned SDR seeks adjournment to get report and para-wise comments from the Commissioner on the grounds of appeal and on the documents. The learned Cost Accountant in the meanwhile seeks for an interim order of stay, as recovery proceedings have been initiated.
5. On a prima facie consideration, we notice that the Commissioner has not examined all the pleas and documents produced by the appellants. Prima facie, there is violation of principles of natural justice, therefore, an interim stay of the order is granted. There shall be no recovery proceedings till the stay application is disposed of. Hence, miscellaneous application is allowed. The Commissioner to file detailed para-wise comments on the submissions and documents produced. Stay matter to come up for consideration on 3rd May, 2005 (sic). Registry to issue this order within two days.
(Pronounced and dictated in open Court)