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2024 (1) TMI 83 - AT - Service TaxViolation of principles of natural justice - appellant was not provided adequate opportunity to submit a reply to the show cause notice nor was the appellant heard by the Commissioner - HELD THAT - It is not in dispute that the appellant did not reply to the show cause notice nor any person appeared on behalf of the appellant when the matter was heard by the Commissioner. The appellant has stated that because of a serious dispute in the Executive Committee of the appellant neither the reply could be filed nor any representative could appear and it is only when the Rajasthan High Court made an interim arrangement on 17.10.2014 that the affairs of the appellant could be managed. The appellant has also stated that at one point of time the offices of the appellant had been ordered to be locked and sealed by the High Court. Thus, it would be appropriate that an opportunity is now granted to the appellant to file a reply to the show cause notice and also appear before the Commissioner. The order dated 24.04.2015 passed by the Commissioner is, accordingly, set aside - appeal allowed.
Issues: Violation of principles of natural justice in service tax demand confirmation order.
Summary: The case involved M/s Rajasthan Cricket Association appealing against the order confirming the demand of service tax with interest and penalty. The appellant argued that the principles of natural justice were violated as they were not given adequate opportunity to respond to the show cause notice or heard by the Commissioner. The Commissioner noted the appellant's representative seeking adjournment and more time to file a reply, but no reply was submitted even after 11 months. The appellant explained that due to disputes in the management, they could not file a reply or appear before the Commissioner. The High Court had made interim arrangements for managing the affairs of the appellant due to ongoing controversies. The appellant was now granted an opportunity to file a reply to the show cause notice and appear before the Commissioner. The order confirming the demand was set aside, and the appeal was allowed for further proceedings with cooperation from the appellant.
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