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2011 (2) TMI 173 - AT - Service TaxDemand - Sub agent's commission - Circular No. 96/7/07-TRU dated 23.08.07 - It is settled legal position that consequent to amendment of Section 35A (3) w.e.f. 11.05.01, Commissioner (A) has no powers of remand - It is not known as to why the Assistant Commissioner chose not to give a personal hearing which is a clear violation of Principles of Natural Justice - the documents could not be produced by the respondents before the original authority - The appeal is allowed by way of remand
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