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2014 (5) TMI 104 - HC - Service TaxWaiver of pre deposit - Demand of service tax - Commercial or Industrial Construction Services - Held that:- The principle behind the issuance of the show-cause notice is not only to make aware the person against whom the action is intended to be taken but it must contain the language in precision which on reading thereof, make the person understand, the case which he has to defend. The show-cause notice is the foundation of an action and, therefore, a plea, which is not taken, shall not be permitted, as the person did not have an opportunity to meet the same. In the instant case, the showcause notice was issued on the plea of non-deposit of the service tax for the services rendered under the “Commercial or Industrial Construction Services” as a Sub-Contractor amounting to the deliberate suppression. There is no whisper in the said show-cause notice that the services rendered by the petitioner under the “Manpower Recruitment and Supply Agency Services” or under the supply of “Tangible Good Services” or under the “Cleaning Activity”. The Cleaning Activity Service was introduced with effect from 16.06.2005 and the demand was confirmed even for a period prior thereto There is no absolute bar in entertaining the writ petition under Article 226 of the Constitution despite existence of an alternative efficacious remedy. This Court finds that there has been a manifest injustice apparent on the face of the record. This Court does not feel that the jurisdiction under Article 226 of the Constitution is completely ousted. Since a strong prima facie case is made out by the petitioner, the deposit of 25% of the demand would certainly cause an undue hardship. Simultaneously, this Court also finds that the petitioner have been found guilty of suppressing the facts and have not paid the service tax under the category in which the registration is obtained. The interest of the revenue would be safeguarded if the petitioner is directed to deposit 10% of the demand confirmed in the impugned order within eight weeks from the date of the order. - observations and/or findings made in this order is prima facie and tentative one, the tribunal shall decide the appeal independently without being swayed by such observations or findings. In the event, the deposit is made within the time indicated herein above, the tribunal shall decide the appeal within six months from the date of the communications of this order - Decided conditionally in favour of assessee.
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