Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 151 - DELHI HIGH COURTBest judgment assessment order - Demand of service tax - Revenue contends that no assessment order was passed - Assessee contends that Best judgment assessment order was passed withopur issue of show cause notice - Held that:- assessment/adjudication is subjudice and no decision has been pronounced. Counsel for the respondents, on instructions, has stated that the show cause notice can be marked to a different Commissioner/officer but learned counsel for the petitioner states that he has no objection in case the show cause notice is examined and considered by the Commissioner who had issued demand-cum-show cause notice dated 19.12.2012 - time granted to petitioner to file reply to the show cause notice and direct that adjudication order-in-original will be passed after hearing in accordance with law - Decided in favour of assessee.
|