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2018 (8) TMI 1231 - HC - Service TaxCommercial training or coaching service - educational institution - It is the specific case of the petitioner that he is running an educational institution and is not liable to pay any Service Tax - inordinate gap between the show cause notice and the impugned order - opportunity of personal hearing - Held that:- From the date of issue of show cause notice in the year 2008 till the date of impugned order, there is an inordinate delay of 8 years. The same is not explained in the impugned order. Though the same is sought to be justified in the objection statement at paragraph-1 8, but when the impugned order does not reflect the reasons for the delay, the same cannot be taken into consideration merely because it is mentioned in the objection. The fact remains that from the date of issue show cause notice and impugned order, there is a gap of 8 years. Same is un- explained and there is no reasons assigned in the impugned order. In view of the inordinate gap between the show cause notice and the impugned order, the Commissioner was not justified in passing the impugned order without providing proper opportunity of personal hearing. Matter is remanded to the to the Principal Commissioner of Service Tax, Bengaluru for fresh adjudication in accordance with law - petition allowed by way of remand.
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