2010 (9) TMI 75

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....or the Respondent. Per: MR. B.S.V. Murthy: The appellant is registered with the department as a service provider in the category of repairs and maintenance service and commissioning and installation service. On finding that appellant during the year 2005-2006 had shown certain income from software activation in the balance sheet, proceedings were initiated for collection of service tax on th....

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....ls of the submissions and their merits in view of the fact that we find that the matter has to be remanded to the Commissioner in view of the non observance of principles of natural justice. Not only we find from the letter submitted during the personal hearing that appellant had sought adjournment on the ground that the advocate was away but also we find that there is not even a mention of this r....