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TMI Blog2018 (8) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... ing despite of request made by them and thus there is a violation of principle of natural justice in their case. Thus, at least one opportunity is required to be afforded to the appellant for defending their case before the lower adjudicating authority. The lower adjudicating authority shall afford the opportunity of personal hearing to the appellant and the appellant is also directed not to seek any further adjournment before the lower adjudicating authority - appeal allowed by way of remand. - Service Tax Appeal No. 65/2008 - F/O 76421/18 - Dated:- 8-6-2018 - Shri P.K.Choudhary, Member (Judicial) and Shri Bijay Kumar, Member (Technical) Shri G.K. Mundhra, C.A. for the Appellant (s) Sri S. S. Chattopadhyay, Supdt. (A.R.) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hire to their various clients on payment of hiring charges as per the agreed distance. The rent a cab scheme operators engaged in the business of renting cabs is leviable w.e.f. 1/4/2000 and therefore the appellant received the registration under the Service Tax Rules on 21/7/2000. The appellant s submission is that they are a small type operator and was not aware of the Service Tax Act and Rules and therefore, some irregularities were committed while depositing the service tax by late payment of the tax. Also, they have not received the payment from their clients, who primarily was Jharkhand Electricity Board and there was delayed payment on their part. The appellant further says that the service tax authority issued a show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. We have considered the entire gamut of the appeal before us and find that in this case the order has been passed by the lower adjudicating authority without affording personal hearing as requested by the appellant and also not providing the ledgers which have been obtained from the CD print out of the computer. The appellant has contested that had the print out of the ledgers were made available to them, they could have satisfied the adjudicating authority about their bonafide and payment of service tax and also the non-payment of service tax which were pending for lack of resources at their end. After considering the totality of the circumstances, we are of the view that the appellant had been prevented from making defence by not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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