TMI Blog2012 (7) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient of service and the service recipients were making payment for the services rendered, to such a person – Held that:- Documents may be needed by the assessee-appellant for defending his case of non-liability of Service Tax, as their claim is that some one has impersonated them. Non-supply of these documents and an order passed is in violation of principles of natural justice and both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in narrow compass and hence, after allowing the application for waiver of pre-deposit of amounts involved, we take up the appeal for disposal. 3. On perusal of the records, we find that the appellant s claim before the adjudicating authority as well as the first appellate authority that they have not signed the power of attorney in the name of Shri Chudasma who had been interacting with the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-liability of Service Tax, as their claim is that some one has impersonated them. Non-supply of these documents and an order passed, in our considered view, is in violation of principles of natural justice and both the lower authorities have passed the orders in violation of principles of natural justice and are liable to be set aside only on this ground. 5. In view of the foregoing, in ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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