TMI Blog2021 (4) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order has been passed without considering the ST-3 returns, therefore, there is gross violation of principle of natural justice. Appeal allowed - decided in favor of appellant. - Appeal No. ST/60065/2020 - FINAL ORDER NO. 60512/2021 - Dated:- 16-3-2021 - ASHOK JINDAL, MEMBER (JUDICIAL) Present for the Appellant: Shri Vineet Singh, Advocate Present for the Respondent: S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) who reduced the demand to the extent of ₹ 9,68,676/- and also imposed the penalty on the appellant and did not impose penalty on the director. Against the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the appellant has paid service tax under reverse charge mechanism in time during the period and the same has been reflected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignored the factual facts only for the sake of raising the impugned demand. 7. In the circumstance, I hold that that as the appellant has deposited service tax in time which has been reflected in ST-3 return and the impugned order has been passed without considering the ST-3 returns, therefore, there is gross violation of principle of natural justice. In the circumstance, I set aside the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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