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2014 (7) TMI 629 - AT - Service TaxViolation of principle of natural justice - Relied upon documents by Revenue in the order-in-original were not provided to appellants - Demand of service tax - Invocation of extended period of limitation -Held that:- impugned order-in-original relies upon letters dated 28/12/2011 and 29/11/2011 which have been sent by the said M/s KEONICS to the Superintendent of service tax in Bangalore and which have been specifically relied upon in paragraphs 67 and 68 of the order-in-original dated 31/08/2012 and the said documents have been obtained and relied upon, after issue of show cause notice on 19/9/2011 and hence the applicant herein was not aware of the same and not could not submit any defence to the same - matter is required to be remanded to the original adjudicating authority. This is because, the letters obtained after issue of show-cause notice should have been provided to the appellants. Even though the appellant himself has admitted the realization of service tax from KEONICS, ongoing through the records, there is no clarity on this issue. At the same time, it cannot be said that the appellants are not liable to tax and in our opinion, at least an amount of ₹ 2 lakhs is clearly payable by the appellant and it may not be appropriate to remand the matter without putting the appellant into terms. - stay granted partly - matter remanded back.
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