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2015 (2) TMI 522 - AT - Service TaxDemand of service tax - Works contract service - Held that:- Nevertheless the adjudication order came to be passed against the appellant since the appellant did not reply to show-cause notice at all and did not attend the personal hearing also. After hearing the appellant and taking note of the fact that appellant is an individual and from the submissions made, it was felt that appellant has got into trouble because of ignorance of law and also peculiar circumstances which were explained in detail. We consider that appellant deserves another chance to defend himself and to make his detailed submissions. Accordingly, the impugned order is set aside and the matter is remanded to the original adjudicating authority to pass an order on merits after following principles of natural justice. - Decided in favour of assessee.
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