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TMI Blog2024 (11) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... s not considered the reply of the appellant which was duly filed and thereby violated the principles of natural justice. It appears that the adjudication order was passed without considering the reply of the appellant and it has been copy pasted from some other order wherein the service tax demand was only Rs. 2,85,148/- . It is a settled law that any order in violation of the principles of natural justice is non-est. We are of the considered opinion that this matter needs to be remanded back to the Original Authority, therefore, we set aside the impugned order and remand the matter back to the original authority with a direction to pass a fresh order after complying with the principles of natural justice and after affording adequate opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents of 2015-16. The documents submitted by the appellant are not found satisfactory. Accordingly, the service tax liability was calculated on the basis of third party information received from the income tax department for the financial year 2014-15 2015-16, in which the appellant had reflected gross receipts as per FORM 26AS under Section 194H (Commission or Brokerage Service) of Income Tax, 1961 of the financial year resulted in short payment of service tax as detailed below:- Year Diff. amount Rate of Service Tax% Service Tax short paid (INR) 2014-15 7844277 12.36% 969553 2015-16 435424 14.5% 63136 On these allegations a show cause notice was issued to the appellant for demand of service tax of Rs. 10,32,689/-; the appellant filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the submissions of both the parties and perusal of material on record, we find that in this case, while passing the Order-in-Original the adjudicating authority has not considered the reply of the appellant which was duly filed and thereby violated the principles of natural justice. It appears that the adjudication order was passed without considering the reply of the appellant and it has been copy pasted from some other order wherein the service tax demand was only Rs. 2,85,148/- . It is a settled law that any order in violation of the principles of natural justice is non-est. 8. In view of these facts, we are of the considered opinion that this matter needs to be remanded back to the Original Authority, therefore, we set aside the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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