Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1237 - AT - Service Tax100% EOU - Principles of Natural Justice - Held that: - Since the appellant did not file the reply to the show-cause notice and did not appear before the Commissioner at the personal hearing, the learned Commissioner proceeded to decide the case without the presence of the appellant on the basis of the records produced before the Commissioner and confirmed the demand and the penalties - this matter needs to be remanded back to the Commissioner with a direction to decide the case after complying the principles of natural justice and offer one more opportunity to the appellant to file the reply to the show-cause notice and if in spite of the opportunity, the appellant does not file the reply, the Commissioner will be at liberty to decide the case on the basis of documents available on record - appeal disposed off - matter on remand.
|