Dr. D.M. Misra, J.
1. This is an Application seeking waiver of predeposit of Service Tax of Rs.15.05 lakh and equal amount of penalty imposed under Section 78, penalty imposed under Section 76(not quantified) and penalty of Rs.5,000/- under Section 77, of the Finance Act, 1994.
2. Ld. Authorized Representative for the Applicant submits that the Applicants Head Office had discharged the demand of service tax. In support, he has placed a Chartered Accountants Certificate dated 23.01.2014. He drew our attention to the Annexure to the said Certificate, wherein, the detail of payment of service tax discharged by their Head Office, in relation to the foreign vendors, namely, M/s. Axens and Technip, respectively, is clearly mentioned and could be correlated with the Annexure to the Show Cause Notice. The ld. Representative also submits that the entire amount of service tax had been paid, a fact established by the Chartered Accountants Certificate. Hence, the Applicant are not required to pay any service tax further, on the services received by them.
3. Ld. AR for the Revenue does not dispute about the said Certificate. He submits that it needs scrutiny by the Adjudicating Authority, as this Certificate was not placed by the Applicant before the Adjudicating Authority.
4. After hearing both sides for some time, we find that the Appeal itself could be disposed of, at this stage. Accordingly, after waiving the requirement of predeposit of all dues adjudged, we take up the Appeal for disposal with the consent of both sides.
5. We find that the demand notice had been confirmed on the ground of failure to discharge the service tax received from the overseas service provider during the period, April, 2006 to March, 2007, under Section 66A of the Finance Act, 1994. The Appellant, though claimed before the Adjudicating Authority and also before the ld. Commissioner (Appeals) that the service tax demanded against them under the Head, Intellectual Property Service, had already been discharged under the Head, Scientific and Consultancy Services, but could not able to adduce sufficient evidences resulting into confirmation of the demand by both the Authorities. After going through the Certificate of the Chartered Accountants dated 23.01.2014 placed before us, apparently we find that the Applicant had discharged the service tax involved in the present case, under the category, Scientific and Consultancy Services, for which the show cause notice was issued to them under the category, Intellectual Property Services, as is evident from the Annexure to the said show cause notice. We agree with the ld. AR for the Revenue that the said Certificate need to be verified/scrutinized by the Adjudicating Authority. In the result, we remand the matter to the Adjudicating Authority for deciding the issue afresh, taking into consideration the Chartered Accountants Certificate dated 23.01.2014 and any other evidence that may be produced by the Appellant, in support of their claim. In these circumstances, the Appeal is allowed by way of remand to the Adjudicating Authority. Stay Petition disposed of.