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2015 (7) TMI 468 - HC - Service TaxValidity of adjudication order / order in original - service of letters at wrong address - assessee contended that notice preceding passing of final order was not served on the petitioner thereby the petitioner was deprived of an opportunity to put forth their grievance on merits of the matter - Recovery proceedings - - Held that:- it cannot be said that the Department was not aware of the correct address of the petitioner and it is an admitted fact that both the show cause notice and final order were dispatched to the wrong address resulting in violation of the statutory requirement of service notice for the purpose of fastening liability of service tax on the petitioner. The procedure of service of notice and passing orders as enumerated in the Central Excise Act, 1944 has been made part of the service tax by virtue of Section 83 of the Finance Act. In that view of the matter, the impugned order dated 30.05.2014 cannot be sustained, and accordingly, the same is set aside giving liberty to the respondents-authorities to pass appropriate orders after giving an opportunity of hearing to the petitioner - writ petition allowed - Decided in favor of assessee.
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