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2011 (2) TMI 854 - AT - Service TaxDuplication of demand - Appellant-assessee has not filed reply to the SCN eventhough nearly a year has lapsed after issue of the SCN - The order-in-original records that the personal hearings were given on 19.1.09, 5.3.09, 25.3.09 and 30.3.09. Ld. consultant submitted that they received only the notice for hearing fixed on 5.3.2009 and other notices have not been received - Though this claim appears not convincing, the fact remains that the order of the original authority has been passed without the benefit of reply from the party and without hearing the party - Prima facie, there are discrepancies in the order of original authority involving duplication of demand and in the amount shown as paid by the assessee - Appellant-assessee fairly points out that permitting of cum tax benefit by the Commissioner (Appeals) was wrong, as the service tax amount stands subsequently collected by them from the recipient - Therefore, set aside the order of the Commissioner (Appeals) and that of the original authority and remand the matter to the original authority for fresh consideration.
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