2018 (2) TMI 1051 - AT - Service Tax

Principles of Natural Justice - there was no discussion of any of the points raised by the appellant except reproduction of all the points raised with a summary conclusion confirming the original order - Held that - The appellants made elaborate submissions on each one of the points now in dispute and we note there are clear judicial pronouncements covering at least two of these disputes. These were not considered by the lower authorities - matter remanded for fresh consideration - appeal allowed by way of remand.

Summary

Issues:
1. Dispute regarding service tax liability on air fare charges under tour operator service.
2. Dispute regarding non-payment of service tax on subscription as a member of a foreign Association under Club or Association Service.
3. Dispute regarding non-payment of service tax on consideration received for outbound tours.
4. Violation of principles of natural justice in passing an ex-parte order.

Analysis:
1. The appellant, a tour operator, contested the service tax liability on various grounds. The Commissioner of Central Excise (Appeals) confirmed the liability along with penalties. The appellant paid a portion under protest. On appeal, the impugned order was upheld, leading to the current appeal.
2. The appellant's counsel submitted arguments and case laws supporting the appeal without requesting a personal hearing. The authorized representative for the respondent supported the lower authorities' findings.
3. The appellant raised a preliminary objection regarding a violation of natural justice due to an ex-parte order. The Commissioner (Appeals) passed the order without proper consideration of the appellant's submissions and adjournment request, leading to a lack of discussion on the grounds raised by the appellant.
4. The Tribunal found merit in the appellant's objection on the violation of natural justice. The impugned order was set aside, and the matter was remitted to the Commissioner (Appeals) for a fresh decision. The Commissioner was directed to consider all points of dispute, including relevant case laws, and provide the appellant with a fair opportunity to present their case.

This detailed analysis of the judgment highlights the issues involved, the arguments presented by both parties, and the Tribunal's decision to remit the matter back for a fresh decision considering the principles of natural justice.