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2016 (1) TMI 346 - HC - Service TaxDemand of service tax - principle of natural justice - their commercial operations were brought to a complete standstill, and hence, no liability was subsisting - Held that:- the petitioner should be given an opportunity of hearing, as the same is imperative, since the facts in the present case is to be decided and the question of law that arose for consideration also be properly dealt with. The matters in issue may adversely affect the petitioner with civil consequences and when such being the position, opportunity of personal hearing before passing such an order is a must. - Matter remanded back.
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