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2010 (4) TMI 368 - HC - Service TaxLetter from Department- the respondent which is a company engaged in Door-to-Door International Courier Service had sought a clarification from the office of the Commissioner of Service Tax by its letters dated 20-3-2002 and 8-10-2004 regarding leviability of service tax in respect of Door-to-Door International Courier Service. The then Commissioner took a view that the said service did not constitute a taxable service and accordingly, a communication was issued to the respondent on 23-12-2004. Subsequently, it was found by the Department that the said communication was contrary to the Board’s Circular F. No. 341/43/96-TRU dated 31-10-1996 and therefore, a letter C. No. IV/16/38/2005 ST. Tech dated 9-1-2006 was issued informing that the clarification issued in letter dated 23-12-2004 was contrary to the legal provision and therefore, void ab initio. Aggrieved by the letter dated 9-1-2006, the respondent-assessee filed an appeal before the CESTAT, held that the right of assessee were altered without following the due process of law, the same was bad in law thus setting aside the order. Held that- order dated 9.1.2006 passed without complying with natural justice not sustainable. Competent authority directed to pass fresh order after providing hearing opportunity.
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