Service tax computation and abatement claim remanded for fresh adjudication after consideration of supporting worksheets and certificate.

Service tax liability was not disputed, but the assessee produced worksheets and a Chartered Accountant's certificate supporting its tax computation and prior payment before the show cause notice. Because these materials were not before the original adjudicating authority, the correctness of the amount paid, the availability of abatement, and the consequential penalty required fresh examination on a fuller record. The matter was remanded for reconsideration after allowing a reasonable opportunity of hearing, and the Tribunal held that pre-deposit was unnecessary in view of the assessee's calculation and discharge of tax and interest.

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Issues: Whether the matter should be remanded to the original adjudicating authority for fresh consideration of the tax computation, abatement claim, and consequential penalty in light of the worksheets and Chartered Accountant's certificate produced by the assessee.

Analysis: The liability to service tax was not disputed before the Tribunal, but the supporting worksheets and Chartered Accountant's certificate placed reliance on the correctness of the amount worked out by the assessee and on payment already made before the show cause notice. Since these materials were not before the lower authority, the correctness of the amount paid, the applicability of the available abatement, and the question of penalty required reconsideration on a fuller record. In these circumstances, and as the entire amount of tax and interest as per the assessee's calculation had been discharged, the Tribunal found that pre-deposit was unnecessary and that the matter should be examined afresh by the adjudicating authority after giving the assessee a reasonable opportunity.

Conclusion: The matter was remanded to the original adjudicating authority for fresh adjudication after considering the worksheets and Chartered Accountant's certificate and after granting a reasonable opportunity of hearing.

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