Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 813 - HC - Service TaxPrinciples of natural justice - imposing a liability under Section 73(2) after amalgamation - petitioner were not served with the show cause notice nor with any notices of personal hearing - Amalgamation took place - compliance with Section 37(C) of the Central Excise Act, 1944 or not - HELD THAT:- Petitioner herein is a Company with which the assessee got amalgamated in the year 2017 and the factum of amalgamation was made known to the respondents only on 03.04.2017. Therefore, the lack of knowledge on the part of the petitioner, which appears to be genuine, would require one more opportunity to be given to them. The lack of knowledge on the part of the petitioner about the proceedings, is bona fide in this case, since the petitioner could not have checked up before the Orders of amalgamation, whether the procedural requirements under Rule 4 (5A) of the Service Tax, 1994, had been complied with or not. - Matter restored before the adjudicating authority. Petition allowed.
|