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2023 (3) TMI 536 - AT - Service TaxViolation of principles of natural justice - services provided by the appellants of providing scores of candidates appearing in the CAT Examination, conducted by IIM-Ahmedabad to other IIMs was covered under Mailing List Compilation and Mailing Service or not - SCN issued by invoking extended period of limitation - HELD THAT:- The appellant has tried to produce some evidences to justify that the service was indeed provided to education institutions. However, since there is finding to the contrary and appellants have not been given a fair chance to produce all evidences in support of their claim, even in a matter where Commissioner (Appeals) was differing from findings of the original authority and has done his own fact findings, there has been violation of natural justice. He has only provided limited opportunity to the appellants to rebut the fresh case and the same needs to be afforded fully, to allow to produce all evidences to justify their claim. Appellants have also raised the legal issue of whether the sequel demand by way of a letter only will be justified in the facts and circumstances of the case. The limited opportunity afforded to the appellants in view of specific facts of this case, whereby the order-in-original has been differed with, does not meet the ends of justice and full opportunity to adduce evidence needs to be afforded by the Commissioner (Appeals). Appeal is allowed by way of remand.
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