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2018 (5) TMI 413 - HC - Service TaxShort payment of service tax - Section 73(4A) of the Finance Act, 1994 - Petitioner had accepted short payment of service tax of ₹ 20,92,42,010/-, which was voluntarily deposited along with appropriate interest and penalty - Held that: - the petitioner is entitled to raise all these contentions and issues in response to the summons/notices, which are in the form of letters calling upon the petitioner to give and file their response - Issue of summons and notices does not mean that the authorities have formed any opinion or decided that show cause notice has to be issued. The queries raised have to be answered and depending upon the explanation given, the authorities would decide whether or not to proceed. The petitioner is entitled to raise the legal contention relying on their interpretation to sub-sections (4) and (4A) of Section 73 of the Finance Act, 1994. The authority would examine factual aspects and legal contention including the question whether conditions of sub-section (4) of Section 73 of the Finance Act, 1994 are satisfied - Presently, no show cause has been issued to the petitioner. Proceedings under sub-section (4) of 73 of the Finance Act have not been initiated. Counsel for the respondents states that authority would not normally have any objection to appearance by an authorized representative. However, in case any distinct issue and query is required to be answered by a specific person then notices/summons would be issued to the concerned person.
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