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2018 (5) TMI 320 - AT - Service TaxService tax collected but not deposited to the exchequer - Manpower Recruitment and Security Services - principles of natural justice - Held that - the appellant by numerous letters requested for documents and time for filing further replies but the adjudicating authority passed the order paying no need to the request made by the appellants which is in the violation of principles of natural justice - matters need to be reconsidered in detail and fresh order is required to be passed after providing all the documents to the appellant - appeal allowed by way of remand.
Issues: Violation of principles of natural justice in passing the order without providing relied upon documents leading to a demand of service tax.
Analysis: The case involved the appellants engaged in providing Manpower Recruitment and Security Services who collected service tax but allegedly did not deposit it to the exchequer, resulting in a confirmed demand of service tax. The Ld. Counsel for the appellant contended that the order was passed in violation of principles of natural justice as it was done without providing the relied upon documents. The appellant had repeatedly requested the adjudicating authority for the documents forming the basis of the demand, but these requests were not entertained. The Ld. Counsel highlighted the record of personal hearing where the appellant's requests were documented. The Ld. Assistant Commissioner for the Revenue reiterated the findings of the impugned order. Upon careful consideration, the Tribunal found that the adjudicating authority had acknowledged in para 26 that consideration for services provided was not received in many cases, necessitating a reduction in the demand. However, no order was passed on this observation. Additionally, in para 27 where the personal hearing was recorded, it was noted that the appellant had requested documents and time for further replies, yet the adjudicating authority proceeded with the order without addressing these requests. This was deemed a violation of principles of natural justice. Consequently, the Tribunal set aside the impugned order and remanded the matter to the adjudicating authority for a fresh order after providing all the necessary documents to the appellant. The decision was pronounced in court on 18/04/2018.
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