TMI Blog2018 (9) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... e into consideration any defence by the appellant. The impugned order is passed in violation of principles of natural justice. Matter remanded to the Original Authority with a direction to offer the opportunity of submission of defence reply and subsequent to the same offer the opportunity of personal hearing to the appellant - appeal allowed by way of remand. - Appeal No. ST/50689/2015-CU [ D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the appellant and one Laptop. Further enquiries were conducted from the service recipient and Bank statement was also obtained and on the basis of investigations appellants were issued with a show cause notice dated 22.10.2013 for the period from 2008-09 to 2011-12. It was alleged in the said show cause notice that appellant did not file ST-3 returns for the period from April, 2008 to March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and imposed equal penalty under Section 78 of Finance Act, 1994. Further for the period upto 9th May, 2008 penalty under Section 76 of Finance Act, 1994 was imposed. Aggrieved by the said order appellant is before this Tribunal. 3. Heard Shri B.K. Singh, Advocate for the appellant. Learned counsel has submitted that appellant does not disputes their liability to pay service tax on Service Age ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the job was performed with the help of his own employees and was paid according to the quantum of the job performed and not according to the man power used for performing the job. He has relied on the decisions of this Tribunal in the case of Divya Enterprises vs. CCE Mangalore reported at 2010 (19) STR 370, Ritesh Enterprises vs. CCE Bangalore reported at 2010 (18) STR 17 and Bhagyashree Enterpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e set aside the impugned order and remand the matter to the Original Authority with a direction to offer the opportunity of submission of defence reply and subsequent to the same offer the opportunity of personal hearing to the appellant within a period of two months from the date of receipt of this order. The appellant are directed to present their defence through written submissions before the O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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