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2014 (2) TMI 532 - HC - Service TaxWaiver of pre-deposit - principle of natural justice - CESTAT directed that the petitioner shall remit the entire assessed liability to the credit of the revenue - business of providing Multi-System Operator (MSO) services to the Cable Operators. - Held that:- Having regard to the admitted fact that the petitioner’s application to receive the additional evidence and additional grounds are also numbered and in fact the said applications were listed for hearing on 9-7-2013 it appears to us that the Tribunal below ought to have considered the same and passed orders thereon before taking up the Stay Application. In the facts and circumstances of the case, we find force in the submission of the learned counsel for the petitioner that non-consideration of the petitioner’s application to receive the additional evidence in spite of the fact that it is listed for hearing, caused grave prejudice to the case of the petitioner - matter remanded back to tribunal.
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