Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2023 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 101 - HC - Service TaxNon-payment of Service Tax - apportioned upfront fee received by the respondent-corporation of Rs. 35 Crore - this amount had been accepted before the agreement dated 12.01.2007 - whether same amount of Rs. 35 crore, which was received by the respondent-corporation at Mumbai before the agreement dated 12.01.2007, can be made basis to issue the impugned show cause notice dated 11.10.2011? HELD THAT:- The answer to this question would be in the negative, as the jurisdiction to issue this notice was with the Raigad Commissionerate, which had already set aside the notice vide order dated 30.04.2014 (Annexure A-5). Rather, apart from notice dated 11.10.2011, two more notices dated 25.01.2011 and 10.10.2012 have also been set aside. The above said three notices were issued for the period from January, 2007 to March, 2012. The argument raised by learned counsel for the appellant that the Tribunal has only observed with respect to the notice dated 11.10.2011, has no merit, because as per order dated 30.01.2014 (Annexure A-5), all the three notices have been set aside. Thus, no ground is made out to interfere in the impugned order as the same has been passed after appreciating the evidence in the right perspective. No substantial question of law arises for consideration in this appeal. Appeal dismissed.
|