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2014 (10) TMI 455 - CESTAT MUMBAIManpower Recruitment or Supply Agency Services - demand based on audit of records - demand of service tax on TDS amount as well as difference in ST-3 return and value reflected in books of accounts - Held that:- While the department had opportunity to verify whatever information / statements furnished by the appellant, a copy of the verification report should have been provided to the appellant to make their submission/rebuttal. Inasmuch as a copy of the verification report has not been given to the appellant for their comments/rebuttal, there is a violation of principles of natural justice. The adjudication manual of the CBE&C also lays down guidelines to the effect that if a new fact is emerging from the verification/investigation caused by the department, the assessee should be given an opportunity to make a submission/rebuttal on those facts, failing which there would be a procedural irregularity leading to denial of natural justice. Matter remanded back - Decided in favour of assessee.
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