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2018 (5) TMI 316 - AT - Service TaxPrinciples of natural justice - the appellant was supplying tangible goods, namely, bulldozers to various persons but not paying service tax on the amounts received - Held that: - it is evident that the principles of natural justice was not followed as the valuation of the service was taken on hypothetical basis and not attributed to the actual service - the appellant’s request for further submission was also not considered - the matter needs to be remanded - appeal allowed by way of remand.
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