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2018 (4) TMI 594 - AT - Service TaxValidity of SCN - Perusal of the impugned order does not provide any head or tail thereof - Held that: - When the SCN is read it exhibits the allegations made therein clearly. But that was not examined by the learned Commissioner to exhibit his mind. Writing several pages with reproduction of ELT headlines is irrelevant in justice administration. Approach should be made to bring out the matter in controversy in clear terms to examine the pleadings of both sides as well as evaluate evidence for appreciation and application of law. This is the object of the process of delivery of justice. Such elementary jurisprudence has not been followed by the learned Commissioner (Appeals). Matter remanded back to the learned adjudicating authority to re-hear the matter and re-adjudicate the issue considering the pleadings and evidence of the appellant to reach to a reasoned decision - appeal allowed by way of remand.
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