2010 (6) TMI 148

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....m: HON'BLE MR.DN.PANDA, JUDICIAL MEMBER PER: D.N.PANDA Ld. Counsel submits that adjudication has been completed without providing the basis as well as the relied upon documents. When the appellant made prayer on 11.12.07 through its application to provide essential documents for pleading defence that was not provided. Adjudication order was passed on 23.12.2008. There is nothing mentioning about....

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....an average for the pre-financial year i.e. 2002-03 to 2004-05. For all the 3 years there is a service tax demand of Rs.11,856/-. The order in original is a bald order without showing the reason why for each year the appellant should suffer Service Tax liability. Comparison with the income tax return Ipso-facto does not raise demand unless revenue brings out the case clearly by the letters of law f....