9911796707
TMI Blog2015 (4) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal is directed against order in original number PI/COMMR/ST/32/2011 dated 09/12/2011. 2. The relevant facts that arise for consideration are appellant herein is alleged to have provided services falling under the category of manpower recruitment or supply agency services and did not discharge the service tax liability for the amounts received in the year 2005-06, 2006-07 and 2007- 08. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciples of natural Justice inasmuch as an effective to personal hearing is not granted to the appellant. He would draw our attention to a letter dated 26/09/2011 and submit that they had sought an adjournment. He would also submit that the adjudicating authority has held against the appellant on the ground that appellant had themselves in a letter admitted that they providing man power recruitme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgement in the case of Harsh constructions private Limited 2014 (35) STR 617 will apply in this case as the ratio that construction of colleges, hospitals or open University being non commercial or industrial in nature taxability on such services is not contemplated. He would request that the matter be remanded back to the adjudicating authority to reconsider the issue afresh. 5. Learner d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y observations on the merits of the case, all the issues are kept open for the adjudicating authority to arrive at a conclusion after following the principles of natural Justice. We direct the appellant to co-operate with the adjudicating authority and appear before him as and when they are called for personal hearing. 8. The impugned order is set aside and the matter is remanded back to the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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