Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 30 - AT - Service TaxPrinciples of Natural Justice - case of Revenue is that that the appellant has miserably been non cooperative since the issuance of the impugned Show Cause Notice - Held that:- The Adjudicating Authority had no option but to pass the impugned order in the absence of relevant documents. However, those documents are prayed to be brought on record. It is also observed that the calculation sheet for VCES is also based on the data as might be available in the documents as prayed for. In the given circumstances, it will be in the interest of justice, otherwise also will not be prejudicial to the interest of the department that these documents be reconsidered by the Adjudicating Authority below. Matter remanded to the Adjudicating Authority below to re-adjudicate confining to the documents as mentioned in the application for additional evidence as to whether these documents are sufficient to negate the entire part of demand of the impugned Show Cause Notice or not - appeal allowed by way of remand.
|