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2018 (6) TMI 758 - HC - Service TaxDemand of service tax - obligation on the part of adjudicating authority to decide within one year from the date of SCN - validity of demand after repealing of service tax post GST - derailing of adjudication process - time limitation - Section 73(4B)(b) of the Finance Act, 1994 - Held that:- This Court finds that the arguments advanced by learned Counsel for the petitioner, are based on hyper technicalities which, in the considered view of this Court, are not of a nature so as to derail the adjudication process. This Court is satisfied that the statutory provisions relied upon by Ld. ASG to take care of the contingencies sought to be exploited by the petitioner/assessee company for filibustering the adjudication. In the backdrop of the recorded discussion surrounding the pure legal issues raised by the parties, affidavits are not invited. Allegations made are therefore deemed to be denied. Petition dismissed - decided against petitioner.
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