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2023 (10) TMI 821 - HC - Service TaxViolation of principles of natural justice - opportunity of a hearing was not accorded to the petitioner before passing of the impugned order - demand of service tax as well as penalty order on practicing advocate registered with Bar Council of Maharashtra and Goa. HELD THAT:- The respondent no. 1 needs to hear the petitioner on all the contentions on the issues urged in the present proceedings and pass a fresh order in accordance with law. The proceedings are remanded to respondent no. 1/the Assistant Commissioner, for a fresh order to be passed on the notice dated 30th December 2020, after hearing the petitioner on all the contentions the petitioner intends to raise - petition disposed off by way of remand.
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