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2019 (10) TMI 221 - HC - Service TaxChallenge to the Show Cause Notice (SCN) - Maintainability of writ petition - Single member bench of HC allowing the petition, quashed the SCN - whether the department was justified in issuing the show-cause notice in the extended period of limitation is a mixed question of facts and law? - HELD THAT:- The learned single judge made a mistake by entertaining the writ application. The writ ought not to have been entertained when the respondent-writ petitioner had participated in the assessment proceedings. Secondly, the appellate authority under the service tax law was the appropriate authority to adjudicate upon the above mixed question of facts and law relating to the extended period of limitation and the issue whether the respondent was assessable to service tax or not. Thus, we are minded to refer this dispute to the statutory appellate forum. The tribunal shall hear out the appeal upon notice to the parties and hearing them by a reasoned order, within four months of communication of this order, subject to the respondent complying with the usual formalities in relation to an appeal before the tribunal - impugned order dated 30th June 2016 is set aside.
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