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2017 (3) TMI 730 - HC - Service TaxPrinciples of natural justice - the respective petitioners were not served with copies of such documents, relying upon which the adjudication order were passed - courier agency - whether the service rendered by the petitioners would fall under the category of Goods Transport Agency Service or Supply of Tangible Goods Service? - Held that: - the letters obtained from Blue Dart and the recitals contained therein, are in line with the statements made by the respective petitioners and therefore, by not furnishing those details to the petitioners, is not in any way causing prejudice to them - there is no violation of the principles of natural justice in these cases by not furnishing those documents to the petitioners, as such non furnishing is not causing any prejudice to the petitioners - petition dismissed - decided against petitioner.
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