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2024 (4) TMI 301 - AT - Service TaxEvasion of service tax - SCN issued only on the basis of Audit report - violation of principles of natural justice - difference between the value declared in ST-3 return and Income Tax Audit Report - HDLD THAT:- It is found that though the independent inquiry was conducted but ultimately the demand is based on Income Tax Documents. It is also found that no specific category of service was referred which is the primary aspects for confirmation the Service Tax demand. The appellant have submitted various documents but the Adjudicating authority despite that observed that no documents have been submitted. It is the appellant’s submission that they have given the proper reconciliation and explanation regarding difference between ST-3 return and Income tax Audit report. The same has also not been considered properly by the Adjudicating Authority - there is a clear violation of principles of Natural justice on the part of the Adjudicating Authority. Therefore, the order cannot be sustained. The appeal is allowed by way of remand to the Adjudicating authority for passing a fresh order after considering all the submission, documents and explanation given by the appellant.
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