ORDER
Jyoti Balasundaram, Vice President
1. After hearing both sides for some time on the application for waiver of pre-deposit of Service Tax of Rs. 1,86,205/- and penalty of equal amount confirmed against the applicant, we find that it is possible to decide the appeal itself at this stage and, hence, proceed to do so, with the consent of both sides, after waiving the pre-deposit.
2. The Service Tax has been levied upon the appellant’s company (foreign company) on the ground that they had rendered and provided services as Consulting Engineer to M/s. Ispat Indu. Ltd., during the period 1999-2000 to 2001-2002.
3. The main grievance of the appellant is of contravention of the principles of natural justice as no opportunity was ever extended to them to appear before the Commissioner, who passed the impugned order.
4. We have gone through the order of the commissioner and find that there is nothing to establish that hearing notice was issued to the appellant’s company. Notice of hearing has been issued to the Indian Company viz., Ispat Industries Ltd., and they have appeared before the Commissioner and proceedings against them were dropped by the Commissioner and the demand has been confirmed on the foreign company.
5. In the absence of anything on record to bring out that the appellant company was heard before the impugned order was passed, we accept the stand of the appellants that the order is an ex-parte one and, therefore, set aside the same and remand the case to the jurisdictional Commissioner for fresh decision in accordance with law, after extending a reasonable opportunity of hearing to the appellants.
6. The appeal is thus allowed by way of remand.
(Dictated in Court)