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2015 (4) TMI 396 - HC - Service TaxRecovery of service tax u/s 87 without adjudication on the basis of raid - show cause notice issued later - more than admitted amount by this petitioner has been deposited - Held that:- Unless the proceeding under Section 73 of the Act is completed recovery notice under Section 87 could not have been issued by the respondents - Following decision of Technomaint Contractors Pvt. Ltd Vs. Union of India, as reported in [2014 (4) TMI 882 - GUJARAT HIGH COURT], R.V. Man Power Solution vs. Commr. of Cus. and Central Excise, as reported in [2013 (4) TMI 294 - UTTARAKHAND HIGH COURT] - Orders at Annexure 5 dated 11.08.2014 as well as order at Annexure 6 dated 01.09.2014 are hereby quashed and set aside as the respondents have already issued demand-cum-show cause notice under Section 73 (1) dated 17.10.2014, covering the disputed amount at ₹ 4,45,97,399/- is directed to be adjudicated upon as early as possible and practicable - Decide in favour of assessee.
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