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2015 (10) TMI 1054 - CESTAT AHMEDABADLiability of service Tax - Services of Laying Long Distance Pipelines under issue – Appellant contends that service tax is not leviable and opportunity of hearing must be given – Revenue contends that Appellant have not produced any evidence in support of their contention. Held That:- Matter should be examined by the adjudicating authority in the interest of justice and proper opportunity of hearing be given – Matter remanded back – Decision made in the case of CCE & Cus., Kerala vs. Larson & Toubro [2015 (8) TMI 749 - SUPREME COURT] followed – Decided in favour of the Appellant.
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