9911796707
TMI Blog2024 (1) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... ved on the appellant and in spite of service of the notice the appellant did not appear. Further, the department has also not been able to establish the actual service of notice of hearing by Commissioner (Appeals). Since, the order was passed without affording an opportunity of hearing to the appellant in spite of the fact that Original Authority has allowed the claim of the appellant. This case needs to be remanded back to the Commissioner (Appeals) with a direction to decide the matter afresh on merits after giving proper and adequate opportunity of hearing to the appellant - Appeal allowed by way of remand. - MR. S. S. GARG, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Present for the Appellant: Shri Sudhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department that the appellant has evaded service tax on medical Check-ups for immigration service and the appellant is not entitled for the benefit of exemption from service tax in terms of serial no. 2 of Notification No. 25/2012- Service Tax dated 20.06.2012 which provides exemption to Health Care Services by a clinical establishment, an authorized medical practitioner or para-medics. On these allegations, a show cause notice dated 10.10.2019 was issued calling upon to show cause as to why: service tax amounting to Rs. 47,08,247.00 (including cesses) should not be recovered from them under proviso to sub-Section 1 of Section 73 of the Finance Act, 1994 by invoking extended period of limitation; interest at the applicable rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order has been passed by violating the principles of natural justice because the appellant did not receive the copy of the appeal filed by the department and also the notice of personal hearing as fixed for 07.12.2022, 01.02.2023 and 14.02.2023 and the appellant could not file the cross objections against the appeal filed by the Department and also could not appear before the Hon ble Commissioner (Appeals) on the alleged personal hearing dates. 7. He further submits that the Commissioner (Appeals) in para 4 of the impugned order has only mentioned that personal hearing was fixed for 07.12.2022, 01.02.2023 and 14.02.2023 but neither the appellant nor the respondent appeared for the personal hearing on scheduled dates and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the notice the appellant did not appear. Further, the department has also not been able to establish the actual service of notice of hearing by Commissioner (Appeals). Since, the order was passed without affording an opportunity of hearing to the appellant in spite of the fact that Original Authority has allowed the claim of the appellant. 11. In view of these facts, we are of the considered opinion that this case needs to be remanded back to the Commissioner (Appeals) with a direction to decide the matter afresh on merits after giving proper and adequate opportunity of hearing to the appellant. 12. Consequently, we set aside the impugned order and remand the case back to Ld. Commissioner (Appeals). We further, direct the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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