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2013 (5) TMI 694 - HC - Service TaxService tax liability - petitioner submitted that he is not liable to pay any service tax and even if noticee is liable to pay service tax, penalty and interest, such liability cannot be fastened upon the petitioner without being any notice of assessment upon the petitioner. AO has shown sympathy to the persons who is liable to pay the tax, big brother, i.e., DVC, CTPC, Chandrapura - Held that:- Before consideration of the matter in detail, it will be appropriate to give notice to the AO -Rajiv Kumar Mishra, Additional Commissioner, Central Excise, Ranchi so that certain allegations may also be examined against the officers whether the order in question has been passed in bonafide exercise of power under the Statutory provision or it is something else, which would be adequately answered by the said officer himself, who has right to be heard before any observation. Meanwhile the operation of the impugned order in these petitions shall remain stayed.
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