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2019 (11) TMI 959 - HC - Service TaxService of SCN - no service of the original order of the Commissioner (Appeals) upon the petitioner - Recovery of service tax with penalty - coercive action for recovery - case of the petitioner is that coercive recovery has been initiated even though he had not received the appellate order passed by the Commissioner of Customs and Central Excise (Appeals) - HELD THAT:- Admittedly, been no service of the original order of the Commissioner (Appeals) upon the petitioner - thus, no recovery action may be initiated, in the aforesaid circumstances and the respondents are directed to keep in abeyance such recovery for a period of eight weeks from the date of this order. Petition disposed off.
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