2015 (4) TMI 172

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.....) ORDER Per : M.V. Ravindran This appeal is directed against order in original number PI/COMMR/ST/32/2011 dated 09/12/2011. 2. The relevant facts that arise for consideration are appellant herein is alleged to have provided services falling under the category of manpower recruitment or supply agency services and did not discharge the service tax liability for the amounts received in t....

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....pugned order has been passed in violation of principles of natural Justice inasmuch as an effective to personal hearing is not granted to the appellant. He would draw our attention to a letter dated 26/09/2011 and submit that they had sought an adjournment. He would also submit that the adjudicating authority has held against the appellant on the ground that appellant had themselves in a letter ad....

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....STR 83. He would also submit that the ratio of the judgement in the case of Harsh constructions private Limited 2014 (35) STR 617 will apply in this case as the ratio that construction of colleges, hospitals or open University being non commercial or industrial in nature taxability on such services is not contemplated. He would request that the matter be remanded back to the adjudicating authority....