2017 (1) TMI 926

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....ondent Per: M.V. Ravindran: This appeal is directed against Order-in-Original No. 32/ST/SB/2011-12 dated 29.02.2012 passed by the Commissioner of Service Tax, Mumbai. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue that falls for consideration is regarding the Service Tax liability on the amounts paid by the appellant to persons situated abro....

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....dication proceeding, did not file any reply to the various charges which are alleged against them in the show-cause notice and had sought time from the adjudicating authority for filing detailed reply. The adjudicating authority in paragraph no. 13 specifically states that appellant had not filed any replies in respect of various charges made in the show-cause notice. It is noticed that appellant ....

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....ion before the adjudicating authority within four weeks from today. On receipt of such detailed submissions, adjudicating authority shall grant an opportunity of personal hearing and after recording the submission of the appellant, come to a conclusion on merits. 8. In view of the foregoing, keeping all the issue open without expressing any opinion on merits of the case, we set aside the impugned....