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2016 (6) TMI 725 - HC - Service TaxValidity of ex-parte order - principles of natural justice - Confirmation of service tax with levy of penalty u/s at the rate of 1% of the demanded service tax on the said amount which was not paid till the date of payment of service tax subject to 50% of the service tax of the said amount - A further penalty of ₹ 10,000/- was also imposed for failure to pay the aforesaid determined amount. Held that:- The fact that there was some proceedings pending before the Apex Court filed by the petitioner is also not in dispute. In such circumstances, we find that in case the respondent no.4 felt it expedient to proceed to adjudicate the demand raised by the respondents by rejecting the request of the petitioner to keep the matter in abeyance, it would be appropriate and in the interest of justice to give an opportunity to the petitioner of being heard before proceeding to pass the final order. It is not the contention of the respondents that the petitioner have been deliberately delaying the adjudication of the alleged claim put forward by the respondents. Matter restored before the adjudicating authority subject to payment of costs of ₹ 15,000/-
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