9911796707
TMI Blog2008 (1) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... luded from the scope of business auxiliary service - contentions raised in the reply to SCN were not considered - order has been passed without giving personal hearing, there is violation of principle of natural justice – matter remanded - ST/482/2007 - . ST/1/2008/(PB) - Dated:- 8-1-2008 - S/Shri S. N. Jha, President and T. K. Jayaraman, Member (T) [Order per : T. K. Jayaraman, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icence and registration cards can be issued in the form of smart card. He referred to the agreement entered and specially the scope of the contract and pointed out that on going through the entire contract it would be clear that the service rendered by them definitely falls within the scope of Information Technology service which is excluded from the scope of business auxiliary service defined in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication process was completed in a hurried manner even without giving an opportunity of personal hearing and also not considering the reply given by the appellants. On the other hand, learned DR explained the circumstances under which the adjudicating (sic) (authority) had to issue the order within the time prescribed by the Hon'ble High Court. We heard both sides for a considerable period. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this request, without commenting anything on the merits of the case, we are inclined to remand the matter to the adjudicating authority and we direct that the adjudicating authority shall grant a personal hearing to the appellant and pass a well reasoned order within a period of three months from the date of receipt of this order. Hence, the appeal itself is allowed by way of remand. (Dictated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
