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2023 (4) TMI 659 - HC - Service TaxNon-payment of service tax - port services - It appears that no action was taken pursuant to the above SCN issued on 23rd April, 2007 which was for the period 1st October, 2005 to 31st March, 2006 and after 10 years impugned notice was issued - HELD THAT:- After lapse of 10 years second impugned notice dated 30th October, 2017 was issued to the Petitioner asking him to appear for hearing. The Petitioner filed an application dated 9th November, 2017 before the authority expressing its inability to collect documents after such a long lapse of time. Thereafter, the present petition was filed in this Court. On 11th December, 2017, an interim order was passed staying further proceeding pursuant to the impugned notices. That interim order has continued. The Petitioner places reliance on another judgment of the CESTAT, South Zonal Bench, Bangalore in the case of Aspinwal and Co. Ltd. v. Commissioner of Central Excise [[2010 (10) TMI 321 - CESTAT, BANGALORE]] answering a similar issue in favour of the assessee. Civil Appeal No. 10763 of 2017 [[2023 (2) TMI 991 - SC ORDER]] filed against the said judgment stands dismissed by the Supreme Court of India on 11th January, 2023 [[2023 (2) TMI 991 - SC ORDER]]. The net result is the orders answering the issue in favour of the Petitioner have been upheld by the Supreme Court of India. The impugned notice dated 23rd April, 2007 and further letter dated 30th October, 2017 issued by the Department to the Petitioner are hereby quashed. Petition allowed.
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