TMI Blog2015 (4) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority has confirmed substantial amount as service tax liability without affording another opportunity to the appellant for defending the case personally. In our view, the impugned 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to impose penalties. 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 decided the matter against the assessee ex-parte. The impugned order confirmed the demands of service tax liability along with interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded of the husband of the proprietress and also the agreement entered by appellant with the service recipient. He would draw our attention to the scope of work as per the agreement and submit that the entire work is of cleaning services. He would submit that the mere letter of an assessee may not be the deciding factor and agreement needs to be gone into for arriving at the correct conclusion as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the grievance of learned Counsel of the appellant as to they were not given an effective to personal hearing seems to be correct. We find that the adjudicating authority has confirmed substantial amount as service tax liability without affording another opportunity to the appellant for defending the case personally. In our view, the impugned order is passed in violation of principles of natur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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