https://www.taxtmi.com/article/detailed?id=920 Principles of natural justice require that service tax recovery and appeal proceedings afford a reasonable opportunity to be heard; although show cause notices permit representations and appeal statutes allow appearance, the statutory text and prescribed forms do not uniformly mandate hearings for appellants or require departmental presence, creating procedural gaps-especially where only enhancements trigger explicit hearing rights-so that both taxpayer and department should be given reciprocal and consistent opportunities to present their case at all adjudicatory stages. en-us Tue, 24 Aug 2010 00:00:00 +0530 Tue, 24 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=920 Principles of natural justice require that service tax recovery and appeal proceedings afford a reasonable opportunity to be heard; although show cause notices permit representations and appeal statutes allow appearance, the statutory text and prescribed forms do not uniformly mandate hearings for appellants or require departmental presence, creating procedural gaps-especially where only enhancements trigger explicit hearing rights-so that both taxpayer and department should be given reciprocal and consistent opportunities to present their case at all adjudicatory stages. Articles Service Tax Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=920