2024 (6) TMI 1375 - HC - Service Tax

Invocation of Extended period of limitation - demand of service tax and the relevant Cess - HELD THAT - This Court is inclined to grant partial relief to the petitioner by directing the petitioner to deposit 25% of the disputed tax in cash within a period of 30 days from the date of receipt of a copy of this order. Subject to above compliance the impugned order shall stand quashed and the case is remitted back to the second respondent to pass a fresh order on merits and in accordance with law. The impugned order which stands quashed shall be treated as addendum to the show cause notice No.130/2020 ST dated 31.12.2020 - Petition allowed.

Summary

The writ petition was disposed of after hearing both parties. The petitioner was directed to deposit 25% of the disputed tax within 30 days. The impugned order was quashed, and the case was remitted back for a fresh order within 3 months. The writ petition was allowed with no costs.