2007 (10) TMI 271 - AT - Service Tax

Delayed payment of tax Commissioner of Central Excise having powers vested under section 84 of the Finance Act, 1994 revised the order and enhanced the penalty - SCN was issued on 9-11-2006 and hearing was fixed on 18-11-2006 and no further opportunity was given to the appellant. Therefore, the impugned order was passed in violation of the principle of natural justice. Accordingly, the impugned order is set aside and the matter is remanded back to CCE

Summary

The Appellate Tribunal CESTAT, New Delhi addressed a case involving delayed payment of tax on architectural services. The penalty was revised to Rs. 74,530 by the Commissioner of Central Excise, but the order was set aside due to a violation of natural justice principles. The matter was remanded back for a fresh decision after providing the appellant with a proper opportunity for hearing. The appeal was allowed by way of remand.