2008 (8) TMI 217 - AT - Service Tax

Violation of principle of natural justice - Commissioner (Appeals) has passed the stay order without offering a personal hearing and directed the appellant to deposit a sum - appellant has sought modification of the said stay order of the Commissioner (Appeals) and the same was rejected without affording an opportunity of personal hearing - order of the Commissioner (Appeals) is set aside and directed to hear the appeals on merits without insisting on pre-deposit of the amounts

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal by setting aside the stay order of the Commissioner (Appeals) and directed a fresh hearing without insisting on pre-deposit of amounts. The appellant's services were claimed to be covered under Business Auxiliary Services and exempted by Notification No. 8/2005. The appeal was allowed by way of remand.