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2016 (7) TMI 639 - HC - Service TaxConstruction services - structure predominantly for use as an educational institution or clinical establishments - claim of exemption under Notification No.25/2001 ST dated 20/6/2012 - principles of natural justice - Held that:- Materials relied upon by the petitioner indicate that the petitioner has raised certain valid contentions especially in regard to the penalty that had been imposed under Section 76 as well as under Section 78. That apart, he claims benefit under a notification by which according to him, the work for two specified years are to be exempted. The materials placed on record would already indicate that the petitioner was not given an opportunity for hearing. Under normal circumstances, when a request has been made, the authorities are bound to provide a haring to ventilate his grievance. When such an opportunity has not been given, it amounts to violation of the principles of natural justice and therefore I am of the view that Ext.P4 is liable to be set aside on the ground of violation of the principles of natural justice. Hence a fresh opportunity is to be granted to the petitioner to defend the proceedings pursuant to the show cause notice issued against him. - Decided in favor of petitioner.
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