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2018 (7) TMI 918 - AT - Service TaxPrinciples of Natural Justice - opportunity of being heard not provided - Works Contract Service - non-payment of service tax - registration also not obtained - Held that:- While passing the order under challenge, the Appellant has not been heard. This amounts to the violation of the basic principle of natural justice, "audi alteram partem". For this reason itself, the remand of the matter for being readjudicated is opined to be the appropriate remedy. Also, for the reason that the Appellant has acknowledged to provide the Department all the relevant documents to help the Department to recalculate the demand, the matter is being remanded. Appeal allowed by way of remand.
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