https://www.taxtmi.com/caselaws?id=128631 Non-supply of the documents relied upon to determine service tax liability was treated as a prima facie breach of natural justice because it deprived the assessee of an effective opportunity to defend the demand. The dispute concerned service tax on air travel agent services, and the record indicated that the liability had been computed without furnishing the relied-upon material to the appellants. The matter was remanded to the original authority for a fresh de novo decision after supplying those documents, and the appeal and stay application were disposed of accordingly. en-us Wed, 15 Apr 2009 00:00:00 +0530 Tue, 09 Apr 2013 14:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128631 Non-supply of the documents relied upon to determine service tax liability was treated as a prima facie breach of natural justice because it deprived the assessee of an effective opportunity to defend the demand. The dispute concerned service tax on air travel agent services, and the record indicated that the liability had been computed without furnishing the relied-upon material to the appellants. The matter was remanded to the original authority for a fresh de novo decision after supplying those documents, and the appeal and stay application were disposed of accordingly. Case-Laws Service Tax Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128631