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2018 (3) TMI 1673 - AT - Service TaxLiability of service tax - fact of payment of service tax by the appellant not being evidenced by TR 6 Challans for verification by the Jurisdictional Service Tax Officers - principles of natural justice - Held that:- Since the issue involved in the present appeal is only with reference to non-payment of Service Tax through TR6 Challans for verification by the Jurisdictional Officer we find that cannot be the basis for again demanding the amount which was already remitted by the appellant though by book adjustment centrally as per the mandate of their respective department which was also accepted by CBEC - demand cannot be sustained - appeal allowed - decided in favor of appellant.
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