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2020 (4) TMI 101 - AT - Service TaxPrinciples of natural justice - demand alongwith interest and penalties - appellant submits that the demand against the appellant is not sustainable as no verification of documents has been done either by the Adjudicating Authority or by the audit team - HELD THAT:- In this case the appellant was never asked to provide copy of invoices to verify whether the service provider has paid any service or not. Therefore, arguments advanced by the learned Authorised Representative for the Revenue is not sustainable - in this case, without co-relation / verification by the authorities below has confirmed the huge demand against the appellant which shows negligence on the part of Audit team. The matter is remanded back to the adjudicating authority to afford an opportunity to the appellant to provide all the relevant documents - Appeal allowed by way of remand.
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