Service tax demand confirmed without referring documents furnished is against principles of natural justice

R. S. Constructions Vs Commissioner of Service Tax (CESTAT Chennai) CESTAT Chennai held that tax liability was fastened upon the appellant without the principles of audi alteram partem (i.e. without referring to the documents furnished by the appellant) is against the principles of natural justice and liable to be quashed. Facts- Post conduct of an audit of accounts of the appellant by the Internal Audit Group, SCN was issued proposing demand of service tax, wrong availment of CENVAT Credit, levy of interest and penalty. The appellant filed a detailed reply dated 24.11.2011 thereby rebutting t...