2018 (9) TMI 28

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....i Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out Order-in-Original No.37/Commr./Lko/ST/2014-15 dated 23/01/2015 passed by Commissioner, Central Excise & Service Tax, Lucknow. 2. The brief facts of the case are that the appellants were issued with a show cause notice dated 07/06/2013 demanding service tax of Rs. 63,86,738/- contend....

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....ansactions in respect of service and sale on which UPVAT was paid towards consideration for providing services as a result demand is not worked out on the basis of facts. 4. Learned A.R. for Revenue who has supported the impugned order. 5. Having considered the rival contentions and on perusal of record, we find that the impugned order is issued without following the principle of natural justice....