2011 (8) TMI 223

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..... the assessee was not heard in person as regards the service tax payable on renting of immovable property - If that be so, the appellate authority should have remanded the matter to the lower authorities for observing the principle of natural justice instead of allowing the appeal in its totality - Accordingly set aside the impugned order and remand the matter to the original adjudicating authorit .....

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..... es . I observe there has been gross violation of principles of natural justice since the demand has been confirmed on service tax payable as Renting of Immovable Property Services whereas the show cause notice was issued for Business Auxiliary Service. No show cause notice was issued in this regard. No opportunity to contest this allegation was provided to the appellants by way of written submissi .....

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..... the service tax payable on renting of immovable property. If that be so, the appellate authority should have remanded the matter to the lower authorities for observing the principle of natural justice instead of allowing the appeal in its totality. We accordingly set aside the impugned order and remand the matter to the original adjudicating authority for de novo consideration. Needless to say tha .....

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