TMI Blog2018 (3) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... tter is remanded back to the adjudicating authority for denovo consideration - appeal allowed by way of remand. - ST/MISC/41083/2017 & ST/41708/2016 - A/43387/2017 - Dated:- 27-12-2017 - Shri Madhu Mohan Damodhar, Member (Technical) Ms. Rekha Kumari C., Advocate - for the Appellants Shri R. Subramaniyam, AC (AR) - for the Respondent. ORDER 1.1 The above miscellaneous appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants were engaged in the activity of feeding the received data related to medical insurance, in the prescribed formats and returned the processed data in soft copy to their clients. The department took the view that such activity amounts to Business Support Services, on which the appellants were required to discharge service tax liability. It further appeared that the appellants had c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the discrepancy, they had paid up an amount of ₹ 3,44,387/-. However, they could not participate in the adjudication proceedings, since none of the personal hearing intimations were received by them, for the reason that they had shifted their place of business from Thiruvalleeswarar Nagar, Anna Nagar, Chennai to Vaishnavi Nagar, Chennai. However, after they finally received the adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er pointed out that the appellants had not discharged the tax liability but have only contested that there is an excess demand of ₹ 15,165/- as narrated in para-6 of the impugned order. 5. Heard both sides and gone through the facts. 6. Evidently, the appellants have been deprived of natural justice to pursue their case both by way of reply to the SCN and also by representation in pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
