Disclosure of tax payment records required to substantiate composite scheme claim and support further adjudication.

The HC required the appellant to disclose full particulars of the service tax allegedly paid under the composite scheme before 1 March 2008, including a comprehensive statement, vouchers and supporting affidavit, so the claim could be properly examined. It treated the requested materials as additional evidence relevant to determination of the dispute and directed their filing before further hearing.

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Issues: Whether the appellant should be directed to file a comprehensive statement with supporting vouchers and affidavit to substantiate its claim of payment of service tax at 2% under the composite scheme prior to 1 March 2008.

Analysis: The Court found that full particulars of tax deposited within the relevant timeframe were necessary for proper consideration of the dispute. It therefore required disclosure of the vouchers and supporting materials through which the appellant claimed to have made the alleged payments, and treated those materials as additional evidence for deciding the matter.

Outcome: The appellant was directed to file the comprehensive statement with supporting affidavit and documents, and the matter was posted for further hearing.

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