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2018 (10) TMI 706 - HC - Service TaxPrinciples of Natural Justice - though personal hearing was sought for, no such opportunity of personal hearing was given to the petitioner - demand of service tax including various cess with Interest and penalty - Held that:- The fact remains that before passing the impugned order, the Adjudicating Authority has not given an opportunity of personal hearing. At this juncture, it is useful to refer Section 33A of the Central Excise Act, 1944, which is made applicable to the service tax matters under Section 83 of the Finance Act, 1994 wherein it is contemplated that the Adjudicating Authority shall give an opportunity of being heard for the party in proceedings, if the party so desires. The impugned order, though passed by considering the merits of the matter, cannot be sustained, only on the reason that the same was passed without following the principles of natural justice in its full sense - matter has to be remitted back to the second respondent for passing fresh orders after giving an opportunity of personal hearing to the petitioner - petition allowed by way of remand.
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