Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1093 - AT - Service TaxPrinciples of Natural justice - case of appellant is that baseless allegations have been made without examining any documents or looking to the taxability aspect of different items intended to be taxed - Held that: - Prima facie, perusal of show cause notice and adjudication order do not indicate following of course of natural justice by the Adjudicating Authority granting opportunity of defence to defend the allegations made in show cause notice. We do not say so by a hypertechnical reading of the same. Justice is not seemed to have been done without proper examination of nature of receipt, ascertaining taxability thereof and quality of evidence examined. Matter is remanded to learned adjudicating authority to readjudicate the matter by 31st March 2018 granting fair opportunity of hearing to the appellant.
|