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2019 (12) TMI 239 - HC - Service TaxPrinciples of Natural Justice - long time gap between the date of order passed and date of personal hearing - demand of service tax - Section 73 of Finance Act - HELD THAT:- As it would be evident from the proceedings dated 07.08.2019, personal hearing was held on 15.06.2016 and the impugned order has been passed on 07.08.2018 (more than 20 months i.e., more than 1 & ½ years later). In this regard, circular No.1053/2/2017-CX., dated 10.03.2017 issued by the 'Central Board of Excise and Customs, New Delhi' [CBEC] forming part of Ministry of Finance (Government of India) is of relevance. There is no disputation or disagreement before this Court that this circular is operating. This Court is of the considered view that this is a fit case to remit the matter back to the respondent for redoing after affording an opportunity of personal hearing afresh to the writ petitioner the order assessing service tax after - petition disposed off by way of remand.
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