TaxTMI 
TaxTMI 
2018 (10) TMI 1561
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.... A-III/MUM/392/17-18 dated 16.03.2018 passed by the Commissioner (Appeals-III), CGST and CX, Mumbai. 2. Refund claim of service tax of Rs. 3,51,117/- was filed by the appellant on the ground that they have not provided any service to M/s Generic Partners, Australia but only provided documents to them, in respect of the products manufactured and supply to them, in order to enable them to apply and....
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....atural justice is violated because no show cause notice was issued to the appellant proposing rejection of refund claim. The Commissioner (Appeals-III) vide impugned order dated 16.03.2018 without going into the issue of violation of principle of natural justice, dismissed the appeal filed by the appellant. 5. I have heard ld. Counsel for the Appellant and Learned Authorised Representative for th....
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....ice, the same will fall under the definition of export of service and therefore, no service tax is payable. Learned Authorised Representative, on the other hand reiterated the findings recorded in the impugned order and submitted that the appeal filed by the appellant deserves to be dismissed. 6. Although, various grounds have been raised by the appellant, but firstly I will take up the ground of....
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....y of defending the case. A consistent view taken by this Tribunal is that there has to be issuance of show cause notice, since it is mandatory and if the same has not been issued, then it is contrary to law and such proceedings have to be quashed. The lacunae of non issue of show cause notice is not curable and such proceedings are not sustainable. Even if a party has waived the show cause notice,....