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2024 (2) TMI 1021 - CESTAT AHMEDABADNon-payment of service tax regularly - service tax returns not filed regularly - Manpower Recruitment or Supply Agency Service - Supply of Tangible Goods Service - Works Contract Services - Commercial or Industrial Construction Services - Business Auxiliary Service - suppression of facts or not - invocation of Extended Period of Limitation - HELD THAT:- At least prior to 01.07.2012, the correct classification of services are must to demand the service tax. Therefore, the adjudication order is lacking with regard to the service wise bifurcation of the demand which needs to be done. The appellant have made a submission that appellant’s request for cross-examination has not been acceded by the Adjudicating Authority. For a fair play in adjudication, the opportunity of cross-examination ought to have been extended to the appellant so the truth can be brought on record and justice can be delivered. The appellant also submitted that as regard the ‘manpower recruitment agency service’ the appellant was only required to pay 25% of service tax and in respect of the service provided in execution of works contract they were require to pay 50% of the Service Tax. However, department in violation of the statutory provisions demanded service tax at full rate of 100% from the appellant, for the period of 01.07.2012 to 31.03.2013. This issue also need deliberation. Since, the issue that whether demand can be time barred or not is a matter of fact based on record. It is found that the aspect of limitation also was not properly addressed by the adjudicating authority. Therefore, in view of the above deficiency in the adjudication order, the entire matter needs to be reconsidered considering the detailed submission of the appellant. The matter needs to be remitted back to the Adjudicating Authority - Appeal allowed by way of remand.
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