Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 809 - CESTAT AHMEDABADNon-payment of Service Tax on various services provided - providing manpower supply and recruitment agency service to various parties - no proper findings given by Adjudicating Authority - violation of principles of natural justice - HELD THAT:- It is found that while confirming the service tax demand the Adjudicating Authority has not indicated any work order to prove that the activity undertaken by the appellant is in fact that of supply of manpower and recruitment agency service while the appellant is claiming that they were engaged by various parties for completion of the various job works and construction of road etc. - The Adjudicating Authority has not given his finding whether the appellant has been providing the services in the SEZ area or not or whether they are entitled for the exemption from payment of Service Tax for the services provided by them to SEZ developer or SEZ unit. The Adjudicating Authority should give a fresh opportunity of hearing including the opportunity of presenting all the relevant papers/documents/evidences to the appellant and re-decide the matter afresh. The appeal is allowed by way of remand.
|