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2016 (5) TMI 611 - HC - Service TaxService tax liability - Transport of goods by road received by the appellant for the period in question - Refusal of 75% abatement under the notification dated 1st July, 2006 as claimed - Appellant contended that the said notification even though was withdrawn on 1st March, 2008 yet the benefit of 75% abatement was available for the period in question which has been disallowed on the ground that the transporters did not give any declaration or certificate for providing such services and in the absence of such evidence the abatement could not have been claimed. Held that:- the applicability of abatement of 75% under the notification dated 1st March, 2006 which is in effect an exemption ought to have been considered in accordance with the instructions issued by the department itself on 27th July, 2005. What had to be seen by the Tribunal was substantial compliance, and if the statute had been followed sufficiently, then in that event the benefit claimed should not have been denied. In other words, it should not be an automatic or mechanical levy and consequently no penalty could have been imposed. Rejection of adjournment - Non-availibility of counsel - Tribunal proceeded without a proper opportunity of hearing - Held that:- it is not the case of the department that the appellant had indulged into any excessive adjournment or was deliberately trying to delay the hearing of the appeal. This was necessary to be observed as the Tribunal is the last court of fact and a finding of fact has to be recorded on consideration of relevant material and not on irrelevant considerations or else it can be impeached as being perverse. Therefore, the appeal deserves to be allowed on account of the impugned judgment having been rendered in violation of principles of natural justice adversely affecting the appellant which is clearly raises a substantial question of law. - Appeal allowed by way of remand
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