2008 (9) TMI 293

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....pplications for the disposal. 2. Shri K.M. Kutty, learned Advocate appeared for the appellants and Shri K. Sambi Reddy, learned JDR for the revenue. We have heard both the sides in the matter. 3. The appellants are holders of certificate of Registration for payment of Service Tax under the category of Security Agency's Services". Revenue on the basis of the intelligence found out that the appellants have not complied with the formalities in accordance with law in payment of the service tax in time. On verification of the records, it was revealed that there was a short payment of service tax to the tune of Rs. 16,98,522. Hence show-cause notice dated 11-11-2003 was issued for recovery of the service tax short paid. There was also a proposa....

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....tax from them, they had initiated legal proceedings against their clients. Further point was made by the learned Advocate that the authority who adjudicated the matter is also the authority who investigated the case. Hence it was argued that if the same authority who investigated the case adjudicates the same, there is a violation of principles of 'Natural Justice'. He cited several decisions also. 4. On a careful consideration of the matter, we find that in the scheme of Customs, Central Excise and Service Tax, the officers perform various functions. One function is an executive function where they initiate search, seizure, etc., then issue of show-cause notice. In another capacity, they carry out adjudication. They have to do the quasi-j....