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2017 (12) TMI 719 - AT - Service TaxReverse Charge Mechanism - Business Auxiliary Service and Business Support Service received from service provider abroad - validity of SCN - Held that: - Application of mind to the allegation raised in show-cause notice is necessary and learned authority should have read that in the spirit of law and drawn appropriate conclusion. That being absent in his order and he having acted contrary to law. Revenue says that nothing is possible to visualise as to the discharge of tax due by the respondent. Learned adjudicating authority without application of his mind, went against law and aggrieved Revenue. Factual aspects of the case argued by ld. Representative for Revenue warrants to direct learned adjudicating authority to readjudicate the matter in the light of allegation made in the show-cause notice in terms of para 2, 9 to 11 thereof. He shall consider the replies given by the respondent and also the figures submitted and pass appropriate order following due process of justice. At the every stage of adjudication respondent is entitled to fair trial. Petition disposed off.
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