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2018 (5) TMI 554 - AT - Service TaxErection and commissioning services - Neither the original authority nor the first appellate authority has given details of work order and nature of work executed by the appellant to confirm the tax liability - principles of natural justice - Held that: - the impugned order put the onus on the appellant to establish that they have not rendered taxable service as alleged in the show cause notice. The same is not sustainable, as basic legal principle is the person who is alleging should establish the fact - No material evidence is available in the proceedings before the lower authorities except information purported to have been received from IOCL. The impugned order cannot be sustained giving liberty to the original authority to proceed afresh after providing all the supporting details to the appellant and giving adequate opportunity to the appellant to defend their case - appeal allowed - decided in favor of appellant.
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