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2023 (2) TMI 1286

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..... made by the appellant in great detail, but no findings were recorded therein countering the submissions made in the reply to the show cause notice as well as during the course of adjudication proceedings - HELD THAT:- It is found that the submissions made by the appellant during the course of adjudication proceedings were recorded therein from pages 19 to 29, but the findings in the impugned order .....

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..... bad, wherein service tax demand of Rs. 5,22,09,361/- was confirmed along with interest and also penalties were imposed under section 77 and 78 of the Finance Act, 1994. The issue involved in this appeal relates to determination of the liability for payment of service tax on the taxable entry of renting of immovable property, as per terms of the agreement entered into between the appellant and the .....

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..... de by the appellant during the course of adjudication proceedings were recorded therein from pages 19 to 29, but the findings in the impugned order are only confined to few pages, wherein the submissions made by the appellant had not been captured fully for an effective order as contemplated under the statute. Thus, we are of the considered view that principle of natural justice have been violated .....

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