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2016 (10) TMI 684 - HC - Service TaxOpportunity of being heard - security agency - Ex-Serviceman - registration of father-in-law's house as place of business due to absence of his own proper address at the relevant time - demand of service tax against petitioner and notice sent to registered address of which no reply received from petitioner - two more opportunities given to petitioner of being heard and notice published in the notice board of the Commissioner of Service Tax, Service Tax-II, Commissionerate, Chennai-40 - Held that: - considering the quantum of demand which has been confirmed in the impugned order, which is an exparte order, this Court is of the view that the petitioner could be granted an opportunity to go before the respondent and place all materials including their Books of Accounts to establish their case. However, to be entitled to such an opportunity, the petitioner should be put on terms. The petitioner directed to pay a sum of ₹ 5,00,000/- towards the disputed service tax liability within a period of two weeks and if the same is done, then the petitioner is entitled to treat the impugned proceedings as a show cause notice, and re-adjudication will be done - petition disposed off - decided in favor of petitioner.
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