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Service Tax - Highlights / Catch Notes

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Service Tax - Delayed/Non-service of SCN - Time Limitation - facts...

Service Tax
17-11-2021

Delayed/Non-service of SCN - Time Limitation - facts remains are that the SCN was never served upon the appellant. Question of receiving the same does not at all arises. The said non-service is the sufficient violation of the statutory mandate. In the given circumstances, the order of remanding the matter to pass an order after verification that too for a period only of 3 months, as passed by Commissioner (Appeals) is opined to not to be sustainable in the eyes of law, for the reason of violation of basic principle of natural justice that the opportunity of being heard was never been provided to the appellant. - AT

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