The Mumbai CESTAT has overturned an order by the Commissioner of Service Tax, which had confirmed a significant service tax demand against an infrastructure company. The tribunal found that the Commissioner failed to consider crucial evidence, including internal audit reports and reconciliation data submitted by the appellant, thereby violating principles of natural justice. The case has been sent back for a fresh adjudication, with the Commissioner directed to consider all submitted documents and complete the process within four months.
The legality of the order made by the Commissioner of Service Tax, Mumbai-VII is under scrutiny in this appeal. The order confirmed the service tax duty demand, interest, and penalties under Sections 73, 75, 76, 77 78 of the Finance Act, 1994, for the period 2010-2014, based on a mismatch between S
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