Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1413 - HC - Service TaxValidity of SCN - Maintenance or repair services - The respondent company was paying service tax from 01.07.2012 to 31.12.2013 under protest, and thereafter the respondent company stopped payment of service tax to the department - case of appellant is that coercive measures to recover service tax cannot be taken, without issuing a formal SCN - Held that: - in the notification of the department, it is clearly stated that depending upon the monetary limit, Central Excise Officers have been authorised by the Board to issue notices under Section 73 of the Finance Act, 1994. Circular No. 80/1/2005-ST dated 10.08.2005, based upon the N/N. 30/05-ST dated 10.08.2005, has been subsequently modified vide Circular No.130/ 12/2010-ST dated 20.09.2010. Section 73 of the Finance Act, 1994, mandates determination of specific amount in the notice - In Hon'ble Supreme Court in the case of State of West Bengal vs. Karan Singh Binayak, [2002 (3) TMI 910 - SUPREME COURT], it is held that inherent power under Section 151 of the CPC cannot be invoked, to re-open settled matters. Since, the order impugned in this Appeal is an order passed by the Writ Court in W.P. No. 36494 of 2015 on 04.02.2016, this Court does not possess any jurisdiction to annul or modify or invalidate or overturn the earlier decision of the Writ Court in W.P. No. 9496 of 2014 dated 02.04.2014, which is not the subject matter of the present Writ Appeal. We deem it fit that an opportunity should be given to the appellant department, to put forth their contention on merits before the Writ Court, along with the Miscellaneous Petition - the matter is remitted back to the writ court, to reconsider the matter afresh - appeal allowed by way of remand.
|