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2018 (9) TMI 1720 - AT - Service TaxSecurity agency service - appellants had shown income by way of contract amounts received in for the years 2002-03 2003-04, 2004-05 and 2005-06 which allegedly was not declared in their statutory ST-3 returns - Department took the view that the said contract amount received and shown as income in the gross amount is nothing but charges received for security agency services rendered and provided by them - principles of natural justice. Held that:- In para 9.4 the authority has referred to the fact of having sent the copies of bills produced by appellants to the jurisdictional Range Superintendent; that the jurisdictional Range Superintendent made verification with M/s. Achariya Educational Public Trust; that it has been clarified by the said institution that appellants have provided services of security force and not manpower supply. There is no indication as to whether copy of the said report was provided to the appellant to offer their response and or rebuttal of the same. This being so, it is found that the basic principles of natural justice have been given the go by. Interests of Justice will require that the appellant is given a copy of the said verification report and also given sufficient opportunity to offer their comments / rebuttals on the same within a reasonable time - appeal allowed by way of remand.
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