Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2020 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 36 - KARNATAKA HIGH COURTRe-assessment - Validity of order passed u/s 73(1) of the Act, passed by the Assistant Commissioner - vires of Rule 3 of the Service Tax Rules, 1994 - primary contention of the learned counsel for the petitioner that the order in original passed under Section 73(1) of the Act, dated 17/03/2016 is the re-assessment order. The said approach of the petitioner is wholly misconceived. Section 72 deals with the Best judgment assessment - HELD THAT:- The language employed in the provisions of Section 73 as it stood during the relevant period does not contemplate for an order of assessment, a condition precedent to invoke Section 73, as contended by the learned counsel for the petitioner. In other words, Best judgment assessment order passed under Section 72 of the Act, is not sine qua non for initiating proceedings under Section 73 of the Act. There was no assessment order as such, there could not be a notice for re-assessment inasmuch as the question of re-assessment would arise only when there has been assessment for the first instance. The proceedings under section 73(1) of the Act 1994 not being merely the re-assessment proceedings, the arguments of the learned counsel for the petitioner stands negated. The proceedings under section 73(1) of the Act 1994 not being merely the re-assessment proceedings, the arguments of the learned counsel for the petitioner stands negated. As regards the jurisdiction aspect is concerned, the Appellate Authority in the order impugned at Annexure-E dated 05/11/2018 has categorically given a finding in para-6 of the order - If the petitioner is aggrieved by the said findings of the Appellate Authority including the merits of the case, it is open to the petitioner to challenge the same before the Appellate Tribunal under Section 86 of the Act, 1994. Petition dismissed.
|