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2022 (6) TMI 45 - HC - Service TaxClassification of services - mining services or not - business of exploration and production of crude oil and natural gas - it is alleged by appellant that after an opportunity of personal hearing was granted to the appellant on 23.08.2017, the first respondent waited for two years and thereafter passed the order dated 29.05.2019 - HELD THAT:- In the interregnum period, two circulars came to be issued by the Ministry of Finance, which are very well applicable to the case of the appellant, but they were not even referred to by the first respondent, while passing the order dated 29.05.2019. Therefore, the learned counsel prayed to this court to provide one more opportunity to the appellant to substantiate their case with supportive documentary evidence before the first respondent, instead of filing an appeal to the CESTAT, as directed by the learned Judge. This court finds some bonafide in the contention so raised on the side of the appellant. The learned Judge, in the order impugned herein, categorically stated that before passing of the order-in-original, two circulars were issued by the Ministry of Finance and the same were not considered by the first respondent, however, he directed the appellant to file statutory appeal by raising all these factual aspects before the Appellate Authority, which is also a fact finding authority. Though this court does not find any error in the course adopted by the learned Judge, taking note of the plea raised by the learned counsel for the appellant, it may not be wrong to grant an opportunity to the appellant enabling them to produce the relevant documentary evidence to support their case before the first respondent. The matter is remanded to the first respondent for fresh consideration, after affording an opportunity of personal hearing to the appellant, on sixth day of June, 2022 between 10 a.m. and 5 p.m. - Petition allowed by way of remand.
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