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2024 (3) TMI 595 - CESTAT ALLAHABADValuation - cleaning services - inclusion of value of 'consumable stores' and 'salary paid to their staff as deducted by the party from the gross receipts of taxable services in taxable value - recovery of short paid service tax alongwith interest and penalty - Violation of principles of natural justice - non-speaking order - non-application of mind - HELD THAT:- The appellant has not made any submissions before the adjudicating authority on most of the issues raised in the show cause notice. It is found that the demand has been confirmed by the Original Authority without any response from the appellant and in its without consideration of various issues in proper perspective. In the absence of any response on these issues the order is a nonspeaking order and it requires the application of mind of the Adjudication Authority to these issues which are being raised by the appellant in the appeal. These go to the root of matter and require a finding from the original authority before that can be considered in appeal. Without expressing anything on the merits & arguments the matter needs to be remanded for denovo consideration by the Adjudicating Authority. Appeal is allowed by way of remand.
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