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Mankeshwar Enterprises Versus CCE Pune I

2015 (4) TMI 172 - CESTAT MUMBAI

Demand of service tax - Manpower recruitment or supply agency services - Violation of principle of natural justice - Opportunity of hearing not granted - Held that:- Grievance of learned Counsel of the appellant as to they were not given an effective .....

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ugned order is passed in violation of principles of natural Justice. - Matter remanded back - Decided in favour of assessee. - APPEAL NO. ST/109/12 Mum - Dated:- 11-3-2015 - Shri. M.V. Ravindran And Shri. P. R. Chandrasekharan,JJ. For the Appellant : .....

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se for consideration are appellant herein is alleged to have provided services falling under the category of manpower recruitment or supply agency services and did not discharge the service tax liability for the amounts received in the year 2005-06, .....

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ies. In response to the show cause notice appellant filed a reply contesting the issue on merits. The adjudicating authority in the impugned order records that the appellant did not avail the opportunity of personal hearing granted to him hence decid .....

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nt would submit that the impugned order has been passed in violation of principles of natural Justice inasmuch as an effective to personal hearing is not granted to the appellant. He would draw our attention to a letter dated 26/09/2011 and submit th .....

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es. It is his submission that in fact appellant is undertaking services of cleaning of the hospital premises; to support the submissions he takes us through the statement recorded of the husband of the proprietress and also the agreement entered by a .....

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agreement needs to be gone into for arriving at the correct conclusion as to the classification of the services rendered by the appellant is the ratio of the judgement in the case of some of Sadbhavi Samarth Trust - 2014 (36) STR 83. He would also s .....

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axability on such services is not contemplated. He would request that the matter be remanded back to the adjudicating authority to reconsider the issue afresh. 5. Learner departmental representative would reiterates the findings recorded by the adjud .....

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