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    <title>2021 (4) TMI 515 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the order confirming the demand of service tax under reverse charge mechanism for the period April 2015 to March 2015, in favor of the appellant. The Tribunal found that the lower authorities unjustly ignored the appellant&#039;s timely payment of service tax, violating the principle of natural justice. The Commissioner (Appeals) acknowledged the lack of documentary evidence supporting the demand for service tax on Works Contract Service under RCM. The appeal was allowed with consequential relief, emphasizing the importance of adhering to natural justice principles in tax matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=406399</link>
      <description>The Tribunal set aside the order confirming the demand of service tax under reverse charge mechanism for the period April 2015 to March 2015, in favor of the appellant. The Tribunal found that the lower authorities unjustly ignored the appellant&#039;s timely payment of service tax, violating the principle of natural justice. The Commissioner (Appeals) acknowledged the lack of documentary evidence supporting the demand for service tax on Works Contract Service under RCM. The appeal was allowed with consequential relief, emphasizing the importance of adhering to natural justice principles in tax matters.</description>
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