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TMI Blog2023 (1) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) have dismissed the appeal for want of compliance of Section 35F, this ground could not be decided. Accordingly, this appeal is allowed by way of remand. The matter is remanded to the file of the Original Adjudicating Authority to pass a reasoned order, in accordance with law, after hearing the appellant-assessee. Appeal allowed by way of remand. - Service Tax Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon them and vide ex parte OIO dated 01.07.2020, the proposed demand was confirmed with equal penalty under Section 78 of the Act. Penalty of Rs. 10,000/- was imposed under Section 77 r/w Section 69 of the Finance Act, as the appellant had failed to assess the tax liability correctly. Further, vide corrigendum dated 30.07/07.08.2020 penalty under Section 70(1) was imposed at Rs. 60,000/- for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has been prevented due to lack of notice in making effective pleading before the court below. 5. Accordingly, he prays for allowing the appeal with consequential benefit. 6. Learned AR for revenue relies on the impugned order. 7. Having considered rival contentions, I find that there is controversy with regard to service of the show cause notice on the appellant-assessee. Further, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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