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2015 (8) TMI 905 - HC - Service TaxValidity of impugned order - Violation of principle of natural justice - Opportunity of hearing not granted - Held that:- The petitioner is correct in her submission that the respondents have passed the impugned order behind the back of the petitioner, without affording an opportunity of personal hearing. When the unit at Coimbatore was closed down way back in the year 2009, and thereafter, they have been functioning only from office at Bombay, the respondents were not correct in sending show cause notice to the Coimbatore address and then passing an exparte order, behind the back of the petitioner therefore, the order in original dated 30.11.2011 is quashed. Consequently, the recovery notice dated 4.2.2015 is also quashed. - Matter remanded back - Decided in favour of assessee.
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