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2018 (11) TMI 849 - AT - Service TaxPrinciples of natural justice - opportunity of cross-examine not provided - Manpower Requirement Agency’ services - Held that:- Appellant has been all along perusing its case from the day it receipt Order-in-Original after making an application before the authority to provide him a copy, upon receipt of telephonic communication concerning Service Tax demand with interest and penalties. Thus, it is sufficient proof to establish that appellant is interested to defend his stand soon after it had gone to its knowledge and it has been moving through the appellant forums seeking natural justice by way of providing opportunity of being heard - the appellant’s stand that it had no knowledge about such issue of show-cause notice and passing of Order-in-Original is not without any basis. Commissioner (Appeals) could have provided him an opportunity of being heard to ensure the natural justice and it is well within his jurisdiction to do so, since Section 35(A)(3) empowers the Commissioner (Appeals) to make such further enquiry as may be necessary to pass such order as he things just and proper. Appeal allowed by way of remand.
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