2018 (11) TMI 1462 - AT - Service Tax

Principles of natural justice - case of appellant is that they had not filed a proper reply to the SCN - demand of service tax on various services - Held that - In the interest of justice, the appellant should be given an opportunity to furnish their reply to the show cause notice - appeal allowed by way of remand.

Summary

Issues involved: Appeal against order-in-original demanding service tax for various taxable services from October 2007 to March 2012; failure to file a proper reply to show cause notice; request for an opportunity to submit a detailed reply; remanding the matter to the adjudicating authority.

Analysis:
1. The appeal was filed against the order-in-original demanding service tax for providing different taxable services from October 2007 to March 2012. The appellant's representative acknowledged the failure to submit a proper reply to the show cause notice. He requested an opportunity to provide a detailed submission in response to the charges raised. The appellant undertook to file the reply immediately upon receiving the order.

2. The Revenue's representative supported the findings of the Commissioner, highlighting the lack of cooperation from the appellants during the investigation and the absence of a reply to the show cause notice. However, the Revenue did not object to remanding the matter to the adjudicating authority for further proceedings.

3. The Tribunal noted that service tax had been demanded and confirmed for various services, including 'Storage & Warehousing Service,' 'Management, Maintenance or Repairs,' 'Transport of Goods by Road Service,' 'Cleaning Service,' and 'Supply of Tangible Goods Services' for the specified period. It was observed that the appellant had indeed failed to submit a reply to the show cause notice.

4. In light of the appellant's request and in the interest of justice, the Tribunal decided to grant the appellant an opportunity to furnish a detailed reply to the show cause notice. The Tribunal directed the appellant to submit the reply within four weeks from the date of communication of the order and to actively participate in the adjudication proceedings without unnecessary delays. The Tribunal expected the new proceedings to be completed within three months from the date of the order, keeping all issues open. The appeal was allowed by way of remand, and the matter was disposed of accordingly.