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2016 (12) TMI 284 - AT - Service TaxDemand of service tax - period April, 2005 to October, 2009 - Erection, Installation and Commissioning Services - principles of natural justice - Held that: - the issue needs appreciation of factual matrix before arriving at the conclusion. In view of the above, we hold that the matter needs reconsideration by the lower authorities. Accordingly, without expressing any opinion on the merits of this case, this Court sets aside the impugned order and remand the matter back to the adjudicating authority for reconsideration of the issue after following the principles of natural justice - all issues kept open.
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