TMI Blog2018 (2) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... ints now in dispute and we note there are clear judicial pronouncements covering at least two of these disputes. These were not considered by the lower authorities - matter remanded for fresh consideration - appeal allowed by way of remand. - Service Tax Appeal No.622 of 2012 - A/50157/2018-CU[DB] - Dated:- 16-1-2018 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sociation on reverse charge basis under the category of Club or Association Service ; and (c) non-payment of service tax on the consideration received for out bound tours. 2. The Original Authority adjudicated the case and confirmed the service tax liability on these disputes. The total liability of ₹ 26,13,440/- was confirmed alongwith penalties under Section 77 and 78 of Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded, rather, a very brief finding and upheld the original order. In the grounds of appeal, the appellant has taken a preliminary objection regarding violation of principles of natural justice by the First Appellate Authority while deciding the appeal filed by the appellant. It is submitted that a letter dated 20/11/2011 addressed to the appellant informing the date of personal hearing as 26/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with a summary conclusion confirming the original order. 6. We have carefully considered the preliminary objection of the appellant regarding violation of principles of natural justice. We are in agreement with the same. The impugned order though reproduced the grounds of appeal elaborately for 4 pages did not discuss any of these grounds for a finding. In a brief conclusion the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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