2017 (3) TMI 67

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. Sanjay Jain, (DR) for the Respondent ORDER The stay application listed today is for waiver of pre-deposit of adjudicated dues in terms of order in original dated 24.03.2014 by Commissioner Service Tax (Adjudication), New Delhi. By the said order, Ld. Commissioner confirmed the service tax liability of Rs. 13,90,77,846/-. Covered in two SCNs issued to the appellant, for dif....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t all. 4. During the course of arguments, both the sides admitted that the proceedings initiated by SCN and completed by the impugned order suffered from various factual and legal infirmities. Some of them are a) the whole service tax liability has been calculated based on balance sheet for a few years. b) The tax value for the year 2006-2007 and 2011-2012 has been arrived at based on bes....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder has been confirmed on the appellant without even identifying the provider of service and the amount of foreign exchange, if any, paid to such provider. The appellants' plea that from 2007-2008 onwards they have categorical documents to establish that the transponders have been hired only from M/s Antrix, a Government of India undertaking under ISRO. No reverse charge will apply in such si....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in getting a fair and reasoned order. 7.  Though the case is listed for consideration of waiver of pre-deposit, we, with the consent of both the sides, noted that the impugned order as it stands now cannot be put to scrutiny to even to arrive at the quantum of pre-deposit, if any, in view of serious, factual and legal infirmities noticed therein. As such, we find it fit and proper t....