https://www.taxtmi.com/caselaws?id=213953 Service tax liability was not disputed, but the assessee produced worksheets and a Chartered Accountant's certificate supporting its tax computation and prior payment before the show cause notice. Because these materials were not before the original adjudicating authority, the correctness of the amount paid, the availability of abatement, and the consequential penalty required fresh examination on a fuller record. The matter was remanded for reconsideration after allowing a reasonable opportunity of hearing, and the Tribunal held that pre-deposit was unnecessary in view of the assessee's calculation and discharge of tax and interest. en-us Wed, 09 May 2012 00:00:00 +0530 Wed, 06 Jun 2012 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213953 Service tax liability was not disputed, but the assessee produced worksheets and a Chartered Accountant's certificate supporting its tax computation and prior payment before the show cause notice. Because these materials were not before the original adjudicating authority, the correctness of the amount paid, the availability of abatement, and the consequential penalty required fresh examination on a fuller record. The matter was remanded for reconsideration after allowing a reasonable opportunity of hearing, and the Tribunal held that pre-deposit was unnecessary in view of the assessee's calculation and discharge of tax and interest. Case-Laws Service Tax Wed, 09 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213953